@article{Kovaleva2025tax,
author={Kovaleva, N.V. and Merkulov, S.S.},
title={TAX DEDUCTIONS UNDER THE LEGISLATION OF THE RUSSIAN FEDERATION: TRENDS AND PROSPECTS},
journal={LAW. SAFETY. EMERGENCY SITUATIONS},
publisher={Saint-Petersburg University of State Fire Service of Emercom of Russia},
year={2025},
pages={82-91},
volume={2025},
issue={2},
}