00529naa#a2200169#i#450# EN\RIOR\bibl\131052 20260724014104.5 2409-6024 20260723b2026####ek#y0engy0150####ca RU Tax Risk Management Journal article Moscow Publishing Center RIOR 2026 14 с. Journal article local Денежное обращение. Банковское дело. Биржи. 336.7 Krishtaleva Taisiya Ivanovna riorpub.com