00516naa#a2200169#i#450# EN\INFRA-M\bibl\6638 20240721012326.7 1998-0701 20130617b2013####ek#y0engy0150####ca RUS RU On the taxpayers’ liability for breach of the rules of income and expenses for tax purposes Journal article Moscow INFRA-M Academic Publishing LLC. 2013 3 с. Journal article local Lermontov Yu. naukaru.ru