TY  JOUR
TI  Lack of Rational Selection of Taxpayers for Conducting Audits
KW  tax control; on-site tax audit; in-house tax audit; criteria; selection of taxpayers; regulation; efficiency
JO  Journal of Legal Studies
AU  Ponomarev, O.V.
AU  Garmash, V.O.
AU  Hmel'nickaya, D.D.
PY  2021
IS  6
PB  INFRA-M Academic Publishing LLC.