%0 Journal Article %T Tax liability of banks for non-fulfillment of tax authorities’ decisions: legislative regulation and law enforcement practice (retracted 16.10.2019) %A Bochkareva, Y.A. %K tax liability, banks, decisions of tax authorities, judicial practice, fine %J Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia %D 2019 %N 2019 %P 7 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia