Unrecognized tax benefit: methodological peculiarities of creation of reserve and influence of tax positions on occurrence of deferred taxes

A. A. Aksentiev

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Aksentiev A.A. Unrecognized tax benefit: methodological peculiarities of creation of reserve and influence of tax positions on occurrence of deferred taxes. Vestnik NSUEM. 2023;(3):105-131. (In Russ.) https://doi.org/10.34020/2073-6495-2023-3-105-131

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ISSN 2073-6495 (Print)

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