%0 Journal Article %T Counterparty Good Faith: Problems in Determining the Limits of Due Diligence %A Klonickaya, A.Y. %A Mihaylov, A.V. %K due diligence, tax security, tax control, tax audits, unfair counterparties, automated information systems, technical companies, Article 54.1 of the Tax Code of the Russian Federation, tax risks %J Auditor %D 2025 %N 11 %P 6 %I INFRA-M Academic Publishing LLC.