00658naa#a2200169#i#4500001001500000005001700015011001400032100004100046102000700087200011700094210010500211215001000316608002700326675008100353700003300434856002100467EN\\bibl\7127020241122051034.5##a2312-3184##a20231225b2023####ek#y0engy0150####ca##aRU1#aSOME ASPECTS OF DISTINGUISHING ADMINISTRATIVE AND TAX LIABILITY FOR TAX OFFENSES IN RUSSIAN LAWeJournal article1#aIrkutskcEast Siberian institute of the Ministry of Internal Affairs of the Russian Federationd2023##a8 с.##aJournal article2local##aКоммерческое право. Финансовое право. 347.73#1aPeretolchingArtem Pavlovich4#avestnikesiirk.ru