TY JOUR TI The Procedure and Features of VAT Refund in the Organization of Export Activities KW foreign trade KW export KW export relations KW VAT refund KW bank guarantee JO Scientific Research and Development. Economics AU Zhukova, N.V. AU Shishkin, A.N. AU Matevosova, M.A. PY 2019 IS 7 PB INFRA-M Academic Publishing LLC.