00495naa#a2200157#i#450# EN\INFRA-M\bibl\102851 20260205151329.4 1998-0701 20250625b2025####ek#y0engy0150####ca RU The experts of the GARANT Legal Consulting Service are responsible Journal article Moscow INFRA-M Academic Publishing LLC. 2025 6 с. Journal article local Налогообложение. 336.221 naukaru.ru