00581naa#a2200169#i#450# EN\NORMA\bibl\45009 20250401083931.2 1605-6590 20210709b2021####ek#y0engy0150####ca RU Prospects for the Development of the Institute of Individuals’ Tax Residency in the Russian Federation Journal article Moscow Legal publishing house Norm 2021 0 с. Journal article local Право. Юридические науки. 34 Yulgusheva Liliya Shamilevna naukaru.ru