TY  JOUR
TI  The legal standard of integrity of a taxable person
KW  good faith in tax law
KW  unjustified tax benefit
KW  Article 54.1 of the Tax Code of the Russian Federation
KW  tax reconstruction
KW  test of the main purpose
KW  due diligence
KW  objective imputation
JO  Journal of Legal Studies
AU  Nepomnyaschiy, P.A.
PY  2026
IS  11
PB  INFRA-M Academic Publishing LLC.