00833naa#a2200169#i#4500001002300000005001700023011001400040100004100054102000700095200019800102210005100300215001100351608002700362675022600389700003300615856001500648EN\INFRA-M\bibl\10899920260409162930.4##a1998-0701##a20260131b2026####ek#y0engy0150####ca##aRU1#aAccounting for Negative (Refundable, Reverse) Excise Taxes by a Damping Mechanism and Approaches to Disclosing Information about Them Using the Example of Russian Oil CompanieseJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2026##a12 с.##aJournal article2local##aБухгалтерия. Системы бухгалтерии. Бухгалтерские операции. 657.1aНалоги. Сборы. 336.22aПроверка отчетности. Аудит. Ревизия. 657.6#1aAksent'evgAndrey Andreevich4#anaukaru.ru