%0 Journal Article
%T 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
%A Aksent'ev, A.A.
%K negative excise tax, reverse excise tax, refundable excise tax, damping mechanism, tax maneuver, accounting for excise taxes, tax deduction
%J Auditor
%D 2026
%N 12
%P 12
%I INFRA-M Academic Publishing LLC.