00546naa#a2200181#i#450# EN\\bibl\23907 20241203213458.2 2542-1840 20181113b2018####ek#y0engy0150####ca RUS RU Tax Legal Personality of a Taxpaying Organization Journal article Kemerovo Kemerovo State University 2018 4 с. Journal article local Право. Юридические науки. 34 RUS Vaimer Evgeniya V. vestnik-hss.kemsu.ru