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Смирнова Е.Е. Развитие налогового контроля в цифровой экономике (на примере НДПИ) / Смирнова Е.Е., Давлиева С.Н. // Финансы. – 2020. – №2 — <URL:http://elib.fa.ru/art2020/bv87.pdf>.
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