С. Лапо and Ю. Сидоров, “PROBLEMS OF QUALIFICATION OF ADMINISTRATIVE OFFENSES IN THE FIELD OF TAXES AND FEES AS SOURCES OF LOCAL INCOMES”, Municipality: Economics and Management, vol. 25, no. 4, pp. 115–120, Apr. 2018, Accessed: Nov. 07, 2026. [Online]. Available: https://municipality.owebs.ru/article/view/26977