Submitted on: 06 November 2007.
Revised on: 21 January 2008.
Accepted on: 08 February 2008.
___________________Journal of Tax Reform---URAL FEDERAL UNIV
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Submitted on: 22 July 2019.
Revised on: 09 November 2019.
Accepted on: 16 December 2019.
___________________Journal of Tax Reform---URAL FEDERAL UNIV
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Submitted on: 08 October 2022.
Revised on: 01 November 2022.
Accepted on: 26 November 2022.
___________________Journal of Tax Reform---URAL FEDERAL UNIV
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Submitted on: 10 September 2018.
Revised on: 09 October 2018.
Accepted on: 04 December 2018.
___________________Journal of Tax Reform---URAL FEDERAL UNIV