00586naa#a2200181#i#450# EN\\bibl\80321 20260221210218.6 2500-1825 20151225b2015####ek#y0engy0150####ca RUS RU THE ADVANTAGES AND DISADVANTAGES OF INTRODUCING THE INSTITUTION OF CONSOLIDATED GROUPS OF TAXPAYERS Journal article Krasnoyarsk Krasnoyarsk State Agrarian University 2015 8 с. Journal article local Налоги. Сборы. 336.22 RUS Vitvitskaya T V vestnik.kgau.ru