TY  JOUR
TI  Law enforcement aspects of exercising the powers of tax authorities during tax reconstruction
KW  tax authorities
KW  tax reconstruction
KW  discretionary powers
KW  tax control
KW  re-qualification of transactions
JO  Journal of Legal Studies
AU  Tsorionov, V.V.
PY  2025
IS  10
PB  INFRA-M Academic Publishing LLC.