Samarkhan Г., Zhagyparova А., and Aldabergenov Н. “Tax Administration of Indirect Taxes in the EAEU Countries”. ECONOMIC Series of the Bulletin of the L N Gumilyov ENU, no. 3, Sept. 2024, pp. 262-78, doi:10.32523/2789-4320-2024-3-262-278.