Mayburov Igor A., Karpova Olga M. «Prospects for the Value-Added Tax Improvement in the Context of a Forced Digitalization of the Russian Economy» // Tomsk State University Journal of Economics 2019. №46 C.7-19
Vayderova Tatiana G., Lozhnikova Anna V., Spivakova Larisa N., Bogdanov Aleksandr L., Yakubovich Elena V. «The Impact of the Value-Added Tax Rate on the Entrepreneurial Behavior Model (On the Example of Palm Oil Importers)» // Tomsk State University Journal of Economics 2020. №52 C.181-197
