TY  JOUR
TI  VALUE ADDED TAX AND TURNOVER TAX. COMPARATIVE CHARACTERISTICS
KW  value added tax
KW  turnover tax
KW  payment and refund of taxes
KW  tax administration
KW  tax burden
JO  Russian Journal of Management
AU  Chehov, A.V.
PY  2021
IS  9
PB  Publishing Center RIOR