Налоговая система: гармонизация интересов государства и МБ. Сергей Каледин

предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

      Примечания

      1

      Гусева Т.А., Ларина Н.В. Индивидуальный предприниматель: от регистрации до прекращения деятельности. 3-е изд., перераб. и доп. М.: Юстицинформ, 2005. 496 с.

      2

      Швыдак Н., Регулирование хозяйственной деятельности в свободных экономических зонах РФ

      "Законодательство и экономика", N 12, 1999

      3

      http://top.rbc.ru/own_business/24/11/2014/546f43bccbb20f70133374c3

      4

      Бантин М.И.Сущность права: Саратовская государственная академия права, Саратов: издательство Саратовской государственной академии права 2001 – 413 С. С 236.

      5

      Глушкова И.Б. Ре, Саратов, 2011 – 178 С. – с.32.

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