00504naa#a2200169#i#450# EN\INFRA-M\bibl\64058 20240813160927.2 2500-0497 20230427b2023####ek#y0engy0150####ca RU Historical practice of taxation in the USSR Journal article Moscow INFRA-M Academic Publishing LLC. 2023 4 с. Journal article local Налогообложение. 336.221 Bocharova S. E. naukaru.ru