For citations:

Stoykov V.F., Chetoshnikova L.A. VAT: ways of improving administration and calculation during transshipment and transfer of oil and oil products. Actual Problems of Economics and Law. 2017;11(4):115-124. (In Russ.) https://doi.org/10.21202/1993-047X.11.2017.4.115-124. EDN: ZVYXUB