@article{Aksent'ev2026accounting,
author={Aksent'ev, A.A.},
title={Accounting for Negative (Refundable, Reverse) Excise Taxes by a Damping Mechanism and Approaches to Disclosing Information about Them Using the Example of Russian Oil Companies},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2026},
pages={18-30},
volume={12},
issue={1},
}