TY  JOUR
TI  Calculated method of determining tax liabilities: formation, practice of application in the context of the institute of unjustified tax benefit
KW  calculation method
KW  unjustified tax benefit
KW  good faith
KW  tax abuse
KW  judicial practice
JO  Journal of Legal Studies
AU  Ovchinnikov, A.A.
AU  Kotov, A.V.
PY  2024
IS  9
PB  INFRA-M Academic Publishing LLC.