00523naa#a2200169#i#450# EN\INFRA-M\bibl\11886 20241105120212.2 1998-0701 20160825b2016####ek#y0engy0150####ca RUS RU Education Improvement in the Sphere of the Taxation in the Conditions of Global Changes in Economy Journal article Moscow INFRA-M Academic Publishing LLC. 2016 4 с. Journal article local Smirnova Elena naukaru.ru