Сидоров, Ю.В., and С.А. Лапо. “COMPARATIVE LEGAL ANALYSIS OF RESPONSIBILITY FOR VIOLATIONS OF LEGISLATION ON TAXES AND FEES AS SOURCES OF LOCAL BUDGET REVENUES”. Municipality: Economics and Management, vol. 21, no. 4, Apr. 2017, pp. 126-31, https://municipality.owebs.ru/article/view/26920.