00631naa#a2200205#i#450# EN\INFRA-M\bibl\98075 20260124023430.6 1998-0701 20250325b2025####ek#y0engy0150####ca RU The experts of the GARANT Legal Consulting Service are responsible Journal article Moscow INFRA-M Academic Publishing LLC. 2025 5 с. Journal article local Налогообложение. 336.221 Ivanova Inna Zavyalov Kirill Lazukova Ekaterina Podkopaev Mihail naukaru.ru