Nogina O. The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient. Theoretical and Applied Jurisprudence [Internet]. 2020 May 15 [cited 2026 Nov. 7];(3):79-83. Available from: https://jurisprudence.owebs.ru/article/view/9591