00452naa#a2200169#i#450# EN\INFRA-M\bibl\14954 20240927102254.5 2500-333X 20161201b2016####ek#y0engy0150####ca RUS RU Mutual Responsibility in Taxation Journal article Moscow INFRA-M Academic Publishing LLC. 2016 0 с. Journal article local Sasov K. naukaru.ru