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Shakirova R.K. «The concept of luxury tax: international experience, domestic practice and alternatives» // Tomsk State University Journal of Economics 2016. №1(33) C.255-268
Timchenko Elena N. «Tax Regulation of E-Commerce: Global Trends and Prospects for Improving the System of Benefits in Russia» // Tomsk State University Journal of Economics 2019. №46 C.265-278