00545naa#a2200169#i#450# EN\INFRA-M\bibl\72089 20260112184502.1 2500-333X 20231206b2023####ek#y0engy0150####ca RU Legal personality of the tax authority in the sphere of control Journal article Moscow INFRA-M Academic Publishing LLC. 2023 5 с. Journal article local Право. Юридические науки. 34 Pimenov Sergey Dmitrievich naukaru.ru