Пивовар, Юрій Ігорович, and Андрій Ігорович Казанцев. “The Principle of Individual Legal Responsibility of Payer of Tax Value-Added: Problems of Normative Certainty and Realization”. Scientific works of Kyiv Aviation Institute. Series Law Journal "Air and Space Law" 4, no. 41 (December 22, 2016): 79–85. Accessed June 13, 2026. http://jrnl.kai.edu.ua/index.php/UV/article/view/11126.