1. Main Directions of the Budget, Tax and Customs Tariff Policy for 2021 and for the Planning Period of 2022 and 2023 (Approved by the Ministry of Finance of Russia) (Moscow, 2020) [in Russian].
2. Super-rich call for higher taxes on wealthy to pay for Covid-19 recovery. https://www.theguardian.com/news/2020/jul/13/super-rich-call-for-higher-taxes-on-wealthy-to-pay-for-covid-19-recovery.
3. Federal Tax Service Official site. https://www.nalog.ru.
4. Russian Federal Treasury Official site. https://roskazna.gov.ru.
5. Russian Federal State Statistics Service Official site. https:// rosstat.gov.ru.