%0 Journal Article
%T Other Expenses and Reporting Transparency: How Analytics and Law Limit Tax Arbitrage
%A Kiryushenkova, P.A.
%K tax accounting, other expenses, corporate income tax, judicial practice, economic justification, business purpose, documentary evidence, Tax Code of the Russian Federation, comparative legal analysis, tax disputes.
%J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
%D 2026
%N 0
%P 7
%I ITBO University