Налоговое администрирование в сфере МБ. Сергей Каледин

С.В. Налоговая безопасность: российский и зарубежный опыт // Налоговое планирование. 2015. N 1. С. 7 – 18.

      6

      https://www.gov.uk/simpler-income-tax-cash-basis/who-can-use-cash-basis

      7

      http://slovoborg.su/definition/%D0%BF%D0%B8%D0%BB%D0%BE%D1%82%D0%BD%D1%8B%D0%B9+%D0%BF%D1%80%D0%BE%D0%B5%D0%BA%D1%82

      8

      http://www.eionet.europa.eu/gemet/concept?cp=6263&langcode=en&ns=1

      9

      https://en.wikipedia.org/wiki/Pilot_experiment

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Примечания

1

Измайлов А.Т. Налоговое администрирование и его значение в повышении собираемости налогов, М.2005

2

Арутюнов А.А. Налоговое администрирование обеспечения своевременности поступления налоговых платежей. М. 2006.

3

Харафеев А.Ф. Налоговое администрирование и развитие малого бизнеса в муниципальных образованиях. Йошкар-Ола, 2008.

4

Петрова Н.А. Наше налоговое будущее // Налоговая проверка. 2015. N 2. С. 24 – 36.

5

Лисун С.В. Налоговая безопасность: российский и зарубежный опыт // Налоговое планирование. 2015. N 1. С. 7 – 18.

6

https://www.gov.uk/simpler-income-tax-cash-basis/who-can-use-cash-basis

7

http://slovoborg.

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