00496naa#a2200193#i#450# EN\\bibl\102530 20250904213018.4 2588-0209 20240225b2024####ek#y0engy0150####ca RU ACCRUAL AND PAYMENT OF INSURANCE PREMIUMS: REALITIES AND DEVELOPMENT TRENDS Journal article Moscow Electronic science 2024 0 с. Journal article local iacj.ru