TY  JOUR
TI  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
KW  negative excise tax
KW  reverse excise tax
KW  refundable excise tax
KW  damping mechanism
KW  tax maneuver
KW  accounting for excise taxes
KW  tax deduction
JO  Auditor
AU  Aksent'ev, A.A.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.