TY JOUR TI Tax liability of banks for non-fulfillment of tax authorities’ decisions: legislative regulation and law enforcement practice (retracted 16.10.2019) KW tax liability KW banks KW decisions of tax authorities KW judicial practice KW fine JO Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia AU Bochkareva, Y.A. PY 2019 IS 2019 PB Nizhny Novgorod Academy of the Ministry of the Interior of Russia