@article{Zhukov2017the,
author={Zhukov, I.A.},
title={The progression from the decree of the Plenum No. 53 on unreasonable tax benefit to legislation on abuse of law: the guarantees for the taxpayer reduced},
journal={Journal of Legal Studies},
publisher={INFRA-M Academic Publishing LLC.},
year={2017},
pages={79-98},
volume={2},
issue={2},
}