TY  JOUR
TI  Other Expenses and Reporting Transparency: How Analytics and Law Limit Tax Arbitrage
KW  tax accounting
KW  other expenses
KW  corporate income tax
KW  judicial practice
KW  economic justification
KW  business purpose
KW  documentary evidence
KW  Tax Code of the Russian Federation
KW  comparative legal analysis
KW  tax disputes.
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Kiryushenkova, P.A.
PY  2026
IS  0
PB  ITBO University