Taxes and Taxation
Reference:
. (2005). O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii v svyazi s osushchestvleniem mer po sovershenstvovaniyu nalogovogo administrirovaniya (zaklyuchenie Komiteta Gosudarstvennoi Dumy po byudzhetu i nalogam) . Taxes and Taxation, 12. https://en.nbpublish.com/library_read_article.php?id=55139