00480naa#a2200169#i#450# EN\\bibl\111158 20260304040600.3 2782-4586 20251226b2025####ek#y0engy0150####ca RU Improving the taxation system in Russia Journal article Moscow ITBO University 2025 4 с. Journal article local Urusova Avgustina Bilyalovna Urusova Alina Nyuri-Magometovna zhpi.ru