@article{Smirnova2018improving,
author={Smirnova, E..},
title={IMPROVING TAX ADMINISTRATION OF VAT IN THE INTERESTS OF THE STATE AND TAXPAYERS},
journal={Vestnik of Astrakhan State Technical University. Series: Economics},
publisher={Astrakhan State Technical University},
year={2018},
pages={105-112},
volume={2018},
issue={1},
}