Borisov O.I.
Borisov O.I. (2026). Progressive taxation of dividends: The dynamics of fiscal effects and risks in 2022–2028. Economic and Social Changes: Facts, Trends, Forecast, 19(1), 140–156. DOI: 10.15838/esc.2026.1.103.11
DOI: 10.15838/esc.2026.1.103.11
Candidate of Sciences (Economics), Associate Professor
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