For citations:

Polyakov S.B. The Transformation of Taxation into Racket as a Consequence of a Nihilistic Attitude Toward the Normative Understanding of Law. Siberian Law Review. 2025;22(2):185-200. (In Russ.) https://doi.org/10.19073/2658-7602-2025-22-2-185-200. EDN: BDFGUU