%0 Journal Article
%T PROBLEMATIC ISSUES OF TAX ADMINISTRATION IN THE REORGANIZATION OF LEGAL ENTITIES THROUGH MERGER: IMPERFECTION OF LEGISLATION AND WAYS TO ELIMINATE IT
%A Shnaider, O.V.
%A Podgorny, A.S.
%K tax administration, reorganization of a legal entity, merger, succession, penalties, tax offense, tax control, field tax audit
%J Russian Journal of Management
%D 2026
%N 14
%P 12
%I Publishing Center RIOR