{"leader":"11264nam#a2200973#i#450#","fields":[{"001":"2619"},{"005":"20241123082709.6"},{"008":{"ind1":" ","ind2":" ","subfields":[{"":"20191220d2019####ek#y0engy0150####ca"}]}},{"020":{"ind1":"#","ind2":"#","subfields":[{"$a":"978-5-369-01840-8"}]}},{"044":{"ind1":"#","ind2":"#","subfields":[{"$a":"xxu"}]}},{"072":{"ind1":"#","ind2":"7","subfields":[{"$a":"Americana. ANT001000"},{"$a":"Taxation. LAW086000"}]}},{"080":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u009f\u00d1\u0080\u00d0\u00b0\u00d0\u00b2\u00d0\u00be. \u00d0\u00ae\u00d1\u0080\u00d0\u00b8\u00d0\u00b4\u00d0\u00b8\u00d1\u0087\u00d0\u00b5\u00d1\u0081\u00d0\u00ba\u00d0\u00b8\u00d0\u00b5 \u00d0\u00bd\u00d0\u00b0\u00d1\u0083\u00d0\u00ba\u00d0\u00b8. 34"}]}},{"084":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u009f\u00d1\u0080\u00d0\u00b0\u00d0\u00b2\u00d0\u00be. \u00d0\u00ae\u00d1\u0080\u00d0\u00b8\u00d0\u00b4\u00d0\u00b8\u00d1\u0087\u00d0\u00b5\u00d1\u0081\u00d0\u00ba\u00d0\u00b8\u00d0\u00b5 \u00d0\u00bd\u00d0\u00b0\u00d1\u0083\u00d0\u00ba\u00d0\u00b8. 67"},{"2":"bbk"}]}},{"084":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u009f\u00d1\u0080\u00d0\u00b0\u00d0\u00b2\u00d0\u00be\u00d0\u00b2\u00d0\u00be\u00d0\u00b5 \u00d0\u00be\u00d0\u00b1\u00d0\u00b5\u00d1\u0081\u00d0\u00bf\u00d0\u00b5\u00d1\u0087\u00d0\u00b5\u00d0\u00bd\u00d0\u00b8\u00d0\u00b5 \u00d0\u00bd\u00d0\u00b0\u00d1\u0086\u00d0\u00b8\u00d0\u00be\u00d0\u00bd\u00d0\u00b0\u00d0\u00bb\u00d1\u008c\u00d0\u00bd\u00d0\u00be\u00d0\u00b9 \u00d0\u00b1\u00d0\u00b5\u00d0\u00b7\u00d0\u00be\u00d0\u00bf\u00d0\u00b0\u00d1\u0081\u00d0\u00bd\u00d0\u00be\u00d1\u0081\u00d1\u0082\u00d0\u00b8. 40.05.01"},{"2":"okso"}]}},{"084":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u009f\u00d1\u0080\u00d0\u00b0\u00d0\u00b2\u00d0\u00be\u00d0\u00be\u00d1\u0085\u00d1\u0080\u00d0\u00b0\u00d0\u00bd\u00d0\u00b8\u00d1\u0082\u00d0\u00b5\u00d0\u00bb\u00d1\u008c\u00d0\u00bd\u00d0\u00b0\u00d1\u008f \u00d0\u00b4\u00d0\u00b5\u00d1\u008f\u00d1\u0082\u00d0\u00b5\u00d0\u00bb\u00d1\u008c\u00d0\u00bd\u00d0\u00be\u00d1\u0081\u00d1\u0082\u00d1\u008c. 40.05.02"},{"2":"okso"}]}},{"084":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u00ae\u00d1\u0080\u00d0\u00b8\u00d1\u0081\u00d0\u00bf\u00d1\u0080\u00d1\u0083\u00d0\u00b4\u00d0\u00b5\u00d0\u00bd\u00d1\u0086\u00d0\u00b8\u00d1\u008f. 40.03.01"},{"2":"okso"}]}},{"084":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u009d\u00d0\u00b0\u00d0\u00bb\u00d0\u00be\u00d0\u00b3\u00d0\u00be\u00d0\u00b2\u00d0\u00be\u00d0\u00b5 \u00d0\u00bf\u00d1\u0080\u00d0\u00b0\u00d0\u00b2\u00d0\u00be. 7562"},{"2":"tbk"}]}},{"084":{"ind1":"#","ind2":"#","subfields":[{"$a":"\u00d0\u00a4\u00d0\u00b8\u00d0\u00bd\u00d0\u00b0\u00d0\u00bd\u00d1\u0081\u00d0\u00be\u00d0\u00b2\u00d0\u00be\u00d0\u00b5 \u00d0\u00bf\u00d1\u0080\u00d0\u00b0\u00d0\u00b2\u00d0\u00be. 10.21"},{"2":"grnti"}]}},{"100":{"ind1":"#","ind2":"1","subfields":[{"$a":"Kolesnichenko, Ol'ga Viktorovna"},{"$a":"Ryazan branch of Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikoty"}]}},{"245":{"ind1":"0","ind2":"0","subfields":[{"$a":"Tax Law"},{"$c":"Textbook"}]}},{"260":{"ind1":"1","ind2":"#","subfields":[{"$a":"Moscow"},{"$b":"Publishing Center RIOR"},{"$c":"2019"}]}},{"300":{"ind1":"#","ind2":"#","subfields":[{"$a":"204 p."}]}},{"500":{"ind1":"#","ind2":"#","subfields":[{"$a":"In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice.\r\nIt is intended for students studying in the enlarged group of specialties \"Jurisprudence\", as well as all those who are interested in the problems of tax law in Russia"},{"$a":"tax, charge, tax audit, tax authority, execution of tax duties"},{"$a":"10.29039\/01840-8"}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Abramchik L.Ya., Burcev D.G. Ponyatie i klassifikaciya srokov obespecheniya finansovyh obyazatel'stv: opyt Respubliki Belarus' i Rossiyskoy Federacii \/\/ Sovremennoe pravo. 2016. \u00e2\u0084\u0096 8. S. 122-129."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Aktual'nye problemy finansovogo prava: monografiya \/ otv. red. E.Yu. Gracheva. M.: NORMA, INFRA-M, 2016. \u00e2\u0080\u0093 208 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Alekseev S.S. Sobr. soch.: V 10 t. T. 3: Problemy teorii prava: Kurs lekciy. \u00e2\u0080\u0093 346 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Belova T.A. Sootnoshenie nalogovoy amnistii s merami obespecheniya ispolneniya nalogovoy obyazannosti \/\/ Nalogi. 2014. \u00e2\u0084\u0096 2. S. 11-18."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Vasil'eva N.V. Publichnye dohody v Rossiyskoy Federacii: finansovo-pravovoy aspekt: monografiya \/ pod red. E.Yu. Grachevoy. M.: NORMA, 2017. \u00e2\u0080\u0093 304 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Vinnickiy D.V. Nalogovoe pravo: Uchebnik dlya bakalavrov. M., 2013. \u00e2\u0080\u0093 286 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Vinnickiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. SPb., 2003. \u00e2\u0080\u0093 566 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Vycherova N.V., Lagutin I.B. Zaschita prav nalogoplatel'schikov pri ispolnenii obyazannosti po uplate imuschestvennyh nalogov \/\/ Finansovoe pravo. 2014. \u00e2\u0084\u0096 1. S. 27-34."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Golovkin A.N. Sudebnye precedenty po NDS, obyazatel'nye dlya primeneniya nalogovymi organami i nalogoplatel'schikami. M.: Prospekt, 2015. \u00e2\u0080\u0093 288 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Nalogovoe pravo: uchebnik. M.: Yurist', 2005. \u00e2\u0080\u0093 984 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Guzanov K.A. O problemah vvedeniya torgovogo sbora v Rossii \/\/ Vestnik arbitrazhnoy praktiki. 2015. \u00e2\u0084\u0096 3. S. 25-27."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Guseynova A.A. Sravnitel'no-pravovaya harakteristika parafiskal'nyh platezhey v finansovom prave Rossii i FRG \/\/ Reformy i pravo. 2014. \u00e2\u0084\u0096 3. S. 51-57."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Demin A.V. Dispozitivnost' i nalogooblozhenie: kommentariy zakonodatel'stva i praktiki nalogovogo administrirovaniya \/\/ SPS Konsul'tantPlyus. 2017."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Demin A.V. Diskreciya v nalogovom prave \/\/ Vestnik Permskogo universiteta. Yuridicheskie nauki. 2017. \u00e2\u0084\u0096 1. S. 44-47."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Demin A.V. Metod nalogovogo prava: universal'nye sredstva i otraslevye osobennosti \/\/ Finansovoe pravo. 2009. \u00e2\u0084\u0096 3. S. 10 \u00e2\u0080\u0093 13."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Denisova M.O. Nezakonnoe poluchenie nalogovoy vygody \/\/ Turisticheskie i gostinichnye uslugi: buhgalterskiy uchet i nalogooblozhenie. 2018. \u00e2\u0084\u0096 1. S. 48-49."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Denisova A.Yu. Ponyatie sbora kak publichnogo platezha v rossiyskom zakonodatel'stve i doktrine \/\/ Publichno-pravovye issledovaniya: elektron. zhurn. 2015. \u00e2\u0084\u0096 2. S. 66-69."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Efremova E.S. Ob institute ubezhdeniya v nalogovom prave \/\/ Nalogi. 2018. \u00e2\u0084\u0096 3. S. 8 \u00e2\u0080\u0093 11."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Efremova E.S. Stanovlenie instituta prinuzhdeniya v nalogovom prave Rossii: istoricheskiy aspekt \/\/ Nalogi. 2017. \u00e2\u0084\u0096 5. S. 41 \u00e2\u0080\u0093 44."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kleymenova M.O. Nalogovoe pravo: uchebnoe posobie. M.: Moskovskiy finansovo-promyshlennyy universitet \u00c2\u00abSinergiya\u00c2\u00bb, 2013. S. 123-128."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Klimova M.A. Nalogi na imuschestvo: stavki i l'goty. M.: Redakciya \u00c2\u00abRossiyskoy gazety\u00c2\u00bb, 2015. Vyp. 16. S. 98-105."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kondratkova N.V. Bor'ba s nalogovymi prestupleniyami kak odno iz klyuchevyh napravleniy deyatel'nosti Sledstvennogo komiteta Rossiyskoy Federacii \/\/ Rossiyskiy sledovatel'. 2017. \u00e2\u0084\u0096 14. S. 46-49."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kontrol' v finansovo-byudzhetnoy sfere: Nauchno-prakticheskoe posobie \/ I.I. Kucherov, N.A. Povetkina, N.E. Abramova i dr.; otv. red. I.I. Kucherov, N.A. Povetkina. M.: IZiSP; Kontrakt, 2016. \u00e2\u0080\u0093 742 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kornev A.D. Priznaki fiskal'nyh sborov i parafiskalitetov \/\/ Aktual'nye problemy rossiyskogo prava. 2017. \u00e2\u0084\u0096 7. S. 29-34."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Kostikova E.G. Obyazatel'nye platezhi: byudzhetno-pravovoy aspekt \/\/ Finansovoe pravo. 2017. \u00e2\u0084\u0096 8. S. 31-34."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Krasnov Yu.K., Nadvikova V.V., Shkatulla V.I. Yuridicheskaya tehnika: uchebnik. M.: Yusticinform, 2014. \u00e2\u0080\u0093 378 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Mamaev I.V. Ekonomiko-pravovye osnovy kosvennogo nalogooblozheniya \/\/ Finansovoe pravo. 2007. \u00e2\u0084\u0096 9. S. 42-47."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Mardasova M.E. Sroki v nalogovom processe. M.: Infotropik Media, 2016. S. 67-76."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Migacheva E.V. Nalogovyy kontrol' v usloviyah razvitiya cifrovoy ekonomiki \/\/ Finansovoe pravo. 2018. \u00e2\u0084\u0096 8. S. 25-28."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Migacheva E.V. Sovershenstvovanie nalogovogo kontrolya v Rossiyskoy Federacii \/\/ Zakony Rossii: opyt, analiz, praktika. 2017. \u00e2\u0084\u0096 7. S. 53-57."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Nazarov V.N. O metode nalogovogo prava \/\/ Finansovoe pravo. 2009. \u00e2\u0084\u0096 8. S. 28-31."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Nalogovoe pravo Rossii: Uchebnik dlya vuzov \/ Yu.A. Krohina, N.S. Bondar', V.V. Gricenko, I.I. Kucherov; otv. red. Yu.A. Krohina. 5-e izd., ispr. M.: Norma; NIC \u00c2\u00abINFRA-M\u00c2\u00bb, 2015. \u00e2\u0080\u0093 704 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Napso M.B. Sovershenstvovanie pravovogo reglamentirovaniya ispolneniya obyazannosti po perechisleniyu nalogov i sborov \/\/ Sovremennoe pravo. 2015. \u00e2\u0084\u0096 1. S. 51-56."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Napso M.B. Torgovyy sbor: sbor ili nalog? \/\/ Sovremennoe pravo. 2017. \u00e2\u0084\u0096 1. S. 39-44."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Pilikin G.G. Stanovlenie finansovogo prava Rossii (teoriya i praktika osoboy formy publichnogo prava): monografiya \/ G.G. Pilikin; pod obsch. red. prof. S.V. Zapol'skogo. - M.: OOO \u00c2\u00abYuRIDIChESKAYa FIRMA KONTRAKT\u00c2\u00bb, 2017. \u00e2\u0080\u0093 358 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Polezharova L.V., Artem'ev A.A. Nalogooblozhenie uchastnikov vneshneekonomicheskoy deyatel'nosti v Rossii: uchebnoe posobie \/ pod red. L.I. Goncharenko. M.: Magistr, INFRA-M, 2013. \u00e2\u0080\u0093 416 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Ponomareva K.A. Sudebnye akty i akty \u00c2\u00abmyagkogo prava\u00c2\u00bb v sisteme istochnikov nalogovogo prava \/\/ Nalogi. 2018. \u00e2\u0084\u0096 6. S. 12 \u00e2\u0080\u0093 17."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Popova I.M. Ispolnenie nalogovoy obyazannosti reorganizuemoy ili likvidiruemoy organizacii: Rossiya i zarubezhnye strany \/\/ Publichno-pravovye issledovaniya: elektron. zhurn. 2015. \u00e2\u0084\u0096 3. S. 126-129."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federacii. Chast' pervaya \/ V.R. Dvoreckiy, T.N. Mezhueva, K.A. Liberman i dr.; pod red. A.V. Kas'yanova, L.V. Chistyakovoy. 7-e izd., pererab. i dop. M.: GrossMedia, ROSBUH, 2017. \u00e2\u0080\u0093 1148 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Postylyakov S.P. Nalogovyy kontrol' kak predposylka nalogovoy otvetstvennosti \/\/ Zakony Rossii: opyt, analiz, praktika. 2015. \u00e2\u0084\u0096 8. S. 19-24."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Pravovoe regulirovanie finansovogo kontrolya v Rossiyskoy Federacii: problemy i perspektivy: Monografiya \/ L.L. Arzumanova, O.V. Boltinova, O.Yu. Bubnova i dr.; Otv. red. E.Yu. Gracheva. M.: Norma; INFRA-M, 2013. \u00e2\u0080\u0093 384 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Rodygina (Kirilina) V.E. Pravovaya priroda vvoznyh i vyvoznyh tamozhennyh poshlin: genezis nauchnoy mysli \/\/ Finansovoe pravo. 2017. \u00e2\u0084\u0096 7. S. 41-44."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Rozhdestvenskaya T.E., Guznova E.A. Rossiyskiy i mezhdunarodnye podhody k opredeleniyu ponyatiya nalogovogo rezidentstva \/\/ Aktual'nye problemy rossiyskogo prava. 2017. \u00e2\u0084\u0096 3. S. 95-99."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Ryabov A.A. Vliyanie grazhdanskogo prava na nalogovye otnosheniya (doktrina, tolkovanie, praktika): monografiya. M.: NORMA, INFRA-M, 2014. \u00e2\u0080\u0093 224 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Semenihin V.V. Ispolnenie obyazannostey po uplate nalogov i vznosov. 4-e izd., pererab. i dop. M.: GrossMedia, ROSBUH, 2019. \u00e2\u0080\u0093 198 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Smirnov D.A. Ocenochnye ponyatiya i principy nalogovogo prava: voprosy sootnosheniya i pravoprimeneniya \/\/ Leningradskiy yuridicheskiy zhurnal. 2013. \u00e2\u0084\u0096 2. S. 95-98."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Smirnova E.E. Nalogovyy kontrol' v cifrovoy ekonomike \/\/ Finansy. 2017. \u00e2\u0084\u0096 11. S. 32-38."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Spiridonova N. Vinoven, no zasluzhivayu snishozhdeniya. Kakie obstoyatel'stva isklyuchayut vinu \/\/ Finansovaya gazeta. 2018. \u00e2\u0084\u0096 42. S. 5-8."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Sulyaeva D.D. Sootnoshenie funkciy nalogovyh vychetov i funkciy nalogov \/\/ Nalogi. 2012. \u00e2\u0084\u0096 5. S. 23-29."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Tyutin D.V. Nalogovoe pravo: kurs lekciy \/\/ SPS Konsul'tantPlyus. 2017."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Fal'shina N.A. Nalogovyy kontrol' kak sovremennyy institut nalogovogo prava \/\/ Nalogi. 2018. \u00e2\u0084\u0096 1. S. 25 \u00e2\u0080\u0093 29."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Finansovoe pravo RF: Uchebnik \/ Pod red. M.V. Karasevoy. M.: Yurist', 2002. \u00e2\u0080\u0093 226 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Finansovoe pravo: uchebnik \/ pod obsch. red. E.D. Sokolovoy; otv. red. A.Yu. Il'in. M.: Prospekt, 2019. \u00e2\u0080\u0093 468 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Finansovoe pravo: uchebnik dlya bakalavrov \/ B.G. Badmaev, A.R. Batyaeva, K.S. Bel'skiy i dr.; pod red. I.A. Cindeliani. 3-e izd. M.: Prospekt, 2016. \u00e2\u0080\u0093 866 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Cechoev V.K., Shvanderova A.R. Teoriya gosudarstva i prava: uchebnik. M.: Prometey, 2017. \u00e2\u0080\u0093 266 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Cygankov E. Poruchitel'stvo: nalogovye riski i posledstviya \/\/ EZh-Yurist. 2017. \u00e2\u0084\u0096 1. S. 3-7."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Shahmamet'ev A.A. Mezhdunarodnoe nalogovoe pravo. M.: Mezhdunarodnye otnosheniya, 2014. \u00e2\u0080\u0093 746 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Yadrihinskiy S.A. Mehanizm obespecheniya ispolneniya obyazannosti po uplate nalogov: problemy teorii i praktiki \/ otv. red. E.Yu. Gracheva. M.: NORMA, INFRA-M, 2015. \u00e2\u0080\u0093 144 s."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Yarullina G.R. Mesto instituta postoyannogo predstavitel'stva v nalogovom prave RF \/\/ Aktual'nye problemy rossiyskogo prava. 2016. \u00e2\u0084\u0096 12. S. 65 \u00e2\u0080\u0093 72."}]}},{"533":{"ind1":"#","ind2":"#","subfields":[{"$a":"There is an electronic copy"}]}},{"856":{"ind1":"4","ind2":"#","subfields":[{"$a":"riorpub.com"},{"$u":""}]}}]}