1. The Constitution of the Russian Federation. Adopted by vote on 12.12.1993. As amended by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation. No. 6-FKZ of 30.12.2008. No. 7-FKZ of 30.12.2008. No. 2-FKZ of 05.02.2014. 11-FKZ of 21.07.2014. The Constitution of the Russian Federation. Adopted by vote on 12.12.1993. As amended by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation. No. 6-FKZ of 30.12.2008. No. 7-FKZ of 30.12.2008. No. 2-FKZ of 05.02.2014. 11-FKZ of 21.07.2014.
2. On the study and proof of the facts of intentional non-payment or incomplete payment of the tax (fee). Methodical recommendations. Approved. SK Russia the Federal Tax Service of Russia[Electronicsource]. Available at: http://www.consultant.ru/document/cons_doc_LAW_220597/96c60c11ee5b73882df84a7de3c4fb18f1a01961/. Date of reference: 23.10.2018. On the study and proof of the facts of intentional non-payment or incomplete payment of the tax (fee). Methodical recommendations. Approved. SK Russia the Federal Tax Service of Russia[Electronicsource]. Available at: http://www.consultant.ru/document/cons_doc_LAW_220597/96c60c11ee5b73882df84a7de3c4fb18f1a01961/. Date of reference: 23.10.2018.
3. Non-payment of wages pensions scholarships allowances and other payments. Methodical recommendations on the appointment of forensic economic examinations conducted in the framework of criminal cases initiated on the basis of the elements of the crimes provided for by article 1451 of the Criminal Code of the Russian Federation [Electronicsource]. Available at: http://webcache.googleusercontent.com/search?q=cache:h61pXfuIWvAJ:altai.sledcom.ru/upload/site40/images_in_parse_content/expert_145-1.doc+&cd=1&hl=ru&ct=clnk&gl=ru&ctlcl=ru&ctlcl&&cl.html. Date of reference: 25.10.2018. Non-payment of wages pensions scholarships allowances and other payments. Methodical recommendations on the appointment of forensic economic examinations conducted in the framework of criminal cases initiated on the basis of the elements of the crimes provided for by article 1451 of the Criminal Code of the Russian Federation [Electronicsource]. Available at: http://webcache.googleusercontent.com/search?q=cache:h61pXfuIWvAJ:altai.sledcom.ru/upload/site40/images_in_parse_content/expert_145-1.doc+&cd=1&hl=ru&ct=clnk&gl=ru&ctlcl=ru&ctlcl&&cl.html. Date of reference: 25.10.2018.
4. Tax Code of the Russian Federation. Part one. 1998. No. 146-FZ (as amended on 27.12.2018)[Electronicsource]. Available at: http://www.consultant.ru/document/cons_doc_LAW_19671/. Date of reference: 20.10.2018. Tax Code of the Russian Federation. Part one. 1998. No. 146-FZ (as amended on 27.12.2018)[Electronicsource]. Available at: http://www.consultant.ru/document/cons_doc_LAW_19671/. Date of reference: 20.10.2018.
5. The official site of the Federal State Statistic Service [Electronicsource]. Available at: http://gks.ru. Date of reference: 17.10.2018. The official site of the Federal State Statistic Service [Electronicsource]. Available at: http://gks.ru. Date of reference: 17.10.2018.