00531naa#a2200169#i#450# EN\NORMA\bibl\40095 20250401083935.2 1605-6590 20201025b2020####ek#y0engy0150####ca RU Legal Regulation of the Preferential Tax Regimes Journal article Moscow Legal publishing house Norm 2020 0 с. Journal article local Право. Юридические науки. 34 Andrievskiy Konstantin Vital'evich naukaru.ru