00515naa#a2200193#i#450# EN\\bibl\74228 20241123153740.6 2413-046X 20170625b2017####ek#y0engy0150####ca ENG RU Journal article Moscow Electronic science 2017 0 с. Journal article local Налоги. Сборы. 336.22 ENG Kashirina Marina Valentinovna Karakchieva Elena Andreevna ecience.ru