00626naa#a2200181#i#450# EN\\bibl\101239 20260205220610.4 2074-1626 20250630b2025####ek#y0engy0150####ca RU TAX DEDUCTIONS UNDER THE LEGISLATION OF THE RUSSIAN FEDERATION: TRENDS AND PROSPECTS Journal article Saint-Petersburg Saint-Petersburg University of State Fire Service of Emercom of Russia 2025 9 с. Journal article local Налоги. Сборы. 336.22 Kovaleva Natalia V. Merkulov Sergey S. journals.igps.ru