Taxes and Taxation
Reference:
(2009). Tekst i poyasnitel'naya zapiska k zakonoproektu «O vnesenii izmenenii i dopolnenii v chast' vtoruyu Nalogovogo kodeksa Rossiiskoi Federatsii v svyazi s vvedeniem zayavitel'nogo poryadka vozmeshcheniya naloga na dobavlennuyu stoimost'». Taxes and Taxation, 9. https://en.nbpublish.com/library_read_article.php?id=56940