ОСИПОВ, С.Л; БОНДАРЬ, О.А. Systematization of the settlements of tax debts in the subject of the Russian Federation. Power and Administration in the East of Russia, [S. l.], v. 3, n. 2, 2010. Disponível em: https://vlast-dv.owebs.ru/article/view/17082. Acesso em: 8 nov. 2026.