For citations:

Tsepilova E.S., Budkina E.S. The Evolution of the State Tax Policy in the Context of the Development of Client-Centricity of Tax Authorities (on the example of VAT). Economics, taxes & law. 2023;16(2):119-127. (In Russ.) https://doi.org/10.26794/1999-849X-2023-16-2-119-127