Лапо, С.А., and Ю.В. Сидоров. “PROBLEMS OF QUALIFICATION OF ADMINISTRATIVE OFFENSES IN THE FIELD OF TAXES AND FEES AS SOURCES OF LOCAL INCOMES”. Municipality: Economics and Management 25, no. 4 (April 15, 2018): 115–120. Accessed November 7, 2026. https://municipality.owebs.ru/article/view/26977.