%0 Journal Article
%T The legal standard of integrity of a taxable person
%A Nepomnyaschiy, P.A.
%K good faith in tax law, unjustified tax benefit, Article 54.1 of the Tax Code of the Russian Federation, tax reconstruction, test of the main purpose, due diligence, objective imputation
%J Journal of Legal Studies
%D 2026
%N 11
%P 5
%I INFRA-M Academic Publishing LLC.