00447naa#a2200169#i#450# EN\INFRA-M\bibl\6499 20240419015048.5 1998-0701 20150717b2015####ek#y0engy0150####ca RUS RU New in Tax Administration Journal article Moscow INFRA-M Academic Publishing LLC. 2015 6 с. Journal article local Smirnov E. E. naukaru.ru