@article{Bochkareva2019tax, author={Bochkareva, Y.A.}, title={Tax liability of banks for non-fulfillment of tax authorities’ decisions: legislative regulation and law enforcement practice (retracted 16.10.2019)}, journal={Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia}, publisher={Nizhny Novgorod Academy of the Ministry of the Interior of Russia}, year={2019}, pages={87-94}, volume={2019}, issue={3}, }