00516naa#a2200205#i#450# EN\\bibl\74296 20241129013448.5 2413-046X 20170625b2017####ek#y0engy0150####ca ENG RU Journal article Moscow Electronic science 2017 0 с. Journal article local Налоги. Сборы. 336.22 ENG Grekov I. E. Guselnikova J. V. Makeyeva J. O. qje.su