@article{Shnaider2026problematic,
author={Shnaider, O.V. and Podgorny, A.S.},
title={PROBLEMATIC ISSUES OF TAX ADMINISTRATION IN THE REORGANIZATION OF LEGAL ENTITIES THROUGH MERGER: IMPERFECTION OF LEGISLATION AND WAYS TO ELIMINATE IT},
journal={Russian Journal of Management},
publisher={Publishing Center RIOR},
year={2026},
pages={182-194},
volume={14},
issue={4},
}