[1]
. A. A. Pilipenko, “Discussion issues of adjusting the tax base when spliting a business”, Журнал Белорусского государственного университета. Право, no. 3, pp. 27–32, Dec. 2024, Accessed: Jul. 19, 2026. [Online]. Available: https://journals.bsu.by/index.php/law/article/view/6775