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  1. 19901

    The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring by E. I. Brichka, I. A. Kolesnik, Yu. S. Zharkova

    Published 2022-05-01
    “…The strategy of increasing the number of office and field audits has little effect in motivating tax payments. …”
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    Article
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