@article{Ryabova2020mineral,
author={Ryabova, I.V. and Ivanuschenko, E.P.},
title={Mineral extraction tax: the problem of determining  the taxable item},
journal={Journal of Legal Studies},
publisher={INFRA-M Academic Publishing LLC.},
year={2020},
pages={48-53},
volume={5},
issue={2},
}