Taxes and Taxation
Reference:
. (2004). Problema kriteriev razgranicheniya sfere chastnogo i publichnogo prava na primere sootnosheniya norm grazhdanskogo i nalogovogo zakonodatel'stva Rossiiskoi Federatsii. . Taxes and Taxation, 2. https://en.nbpublish.com/library_read_article.php?id=54705