2683-2690 2683-2690 S2683-26902023000100040 10.36105/theanahuacjour.2023v23n1.02 Mexico 00 06 2023 00 06 2023 23 1 40 61

2015 22 3 3 433-49 2009 47 4 4 443-64 2013 28 708-27 2009 20 101-17 1995 2010 5/6 523-47 1989 10 1 1 75-87 2007 1994 58 37-52 1998 2 213-32 2005 1996 30 8 8 59-74 1999 12 2 2 31-8 2001 19 1 1 6-11 Government of Russia The Federal Tax Service 2022 2015 4 39-73 2015 29 6/7 6/7 472-85 2013 25 2 2 104-23 2010 21 4 4 531-48 2018 6 112-44 1984 2005 4 404-17 2022 2020 10 3 3 709-20 1990 54 1-18 1996 21 1 1 135-72 2002 66 3 3 18-32 2003 23 393-400 2015 18 18-36 2009 30 8 8 909-20 1987 2 3 3 247-59 2002 10 4 4 1-19 2010 18 4 4 303-16 1990 5 20-35 2018 63 1 1 1-21 Organisation for Economic Cooperation and Development 2021 2020 28 2 2 136-48 2000 28 1 1 55-66 2006 12 6 6 361-87 2016 2018 10 1 1 35-48 1997 18 509-33 2015 13 1 1 3-26 2015 210 358-67