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  • Open Access Russian
    Authors: 
    Sudavičius, Bronius; Endrijaitis, Martynas;
    Publisher: Dostoevsky Omsk State University
    Country: Lithuania

    The subject. The research covers analysis of legal regulation that sets the increased tax rate instrument and the comparison of this instrument with other similar legal instruments. The purpose of the article is to clarify the content of the increased tax rate as legal ...