00633naa#a2200181#i#450# EN\NORMA\bibl\45009 /en/manage/index 20250905140438.5 1605-6590 20210709b2021####ek#y0engy0150####ca RU Prospects for the Development of the Institute of Individuals’ Tax Residency in the Russian Federation Journal article Moscow Legal publishing house Norm 2021 0 с. Journal article local Право. Юридические науки. 34 Yulgusheva Liliya Shamilevna fht.editorum.ru /en/manage/index