%0 Journal Article %T Current issues of tax liability %A Romanova, I.B. %A Shestopalov, A.A. %A Grishkina, A.D. %K tax, tax offense, legal liability, tax responsibility, statute of limitations, tax period %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2025 %N 0 %P 7 %I ITBO University