Taxes and Taxation
Reference:
. (2005). Voprosy vzaimozavisimosti fizicheskikh i yuridicheskikh lits, a takzhe problemy tsenoobrazovaniya, svyazannye s opredeleniem nalogovykh baz dlya ischisleniya nalogovykh platezhei: analiticheskaya zapiska Ministerstva ekonomicheskogo razvitiya i torgovli RF. Taxes and Taxation, 4. https://en.nbpublish.com/library_read_article.php?id=54985