%0 Journal Article
%T 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
%A Zhukov, I.A.
%K tax benefit, business purpose, abuse of law, taxes, judicial doctrine, economic essence of operations, protection of taxpayer's rights, bills of the State Duma.
%J Journal of Legal Studies
%D 2017
%N 2
%P 19
%I INFRA-M Academic Publishing LLC.