Варнавский А.В. Риск-подход в налоговом правоприменении // Экономика.Налоги.Право. – 2016. – №3. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2016/bv1985.pdf>.
|
Period
|
Read
|
Print
|
Copy
|
Open
|
Total
|
|
Year 2018
|
Quarter 1
|
January
|
4
|
0
|
2
|
0
|
6
|
|
February
|
1
|
0
|
0
|
0
|
1
|
|
March
|
0
|
0
|
1
|
0
|
1
|
|
Quarter 2
|
April
|
3
|
0
|
3
|
0
|
6
|
|
May
|
3
|
0
|
2
|
0
|
5
|
|
June
|
2
|
0
|
5
|
0
|
7
|
|
Quarter 3
|
July
|
0
|
0
|
5
|
0
|
5
|
|
August
|
2
|
0
|
11
|
0
|
13
|
|
September
|
4
|
0
|
1
|
0
|
5
|
|
Quarter 4
|
October
|
3
|
0
|
0
|
0
|
3
|
|
November
|
2
|
0
|
0
|
0
|
2
|
|
December
|
2
|
0
|
2
|
0
|
4
|
|
Year 2019
|
Quarter 1
|
January
|
4
|
0
|
3
|
0
|
7
|
|
February
|
2
|
0
|
0
|
0
|
2
|
|
March
|
1
|
0
|
2
|
0
|
3
|
|
Quarter 2
|
April
|
0
|
0
|
1
|
0
|
1
|
|
May
|
3
|
0
|
1
|
0
|
4
|
|
June
|
2
|
0
|
3
|
0
|
5
|
|
Quarter 3
|
July
|
2
|
0
|
7
|
0
|
9
|
|
August
|
2
|
0
|
2
|
0
|
4
|
|
September
|
4
|
0
|
2
|
0
|
6
|
|
Quarter 4
|
October
|
5
|
0
|
1
|
0
|
6
|
|
November
|
6
|
0
|
1
|
0
|
7
|
|
December
|
2
|
0
|
4
|
0
|
6
|
|
Year 2020
|
Quarter 1
|
January
|
4
|
0
|
2
|
0
|
6
|
|
February
|
5
|
0
|
0
|
0
|
5
|
|
March
|
3
|
0
|
7
|
0
|
10
|
|
Quarter 2
|
April
|
1
|
0
|
0
|
0
|
1
|
|
May
|
7
|
0
|
4
|
0
|
11
|
|
June
|
7
|
0
|
2
|
0
|
9
|
|
Quarter 3
|
July
|
3
|
0
|
5
|
0
|
8
|
|
August
|
5
|
0
|
2
|
0
|
7
|
|
September
|
7
|
0
|
4
|
0
|
11
|
|
Quarter 4
|
October
|
8
|
0
|
3
|
0
|
11
|
|
November
|
5
|
0
|
1
|
0
|
6
|
|
December
|
6
|
0
|
6
|
0
|
12
|
|
Year 2021
|
Quarter 1
|
January
|
9
|
0
|
4
|
0
|
13
|
|
February
|
4
|
0
|
3
|
0
|
7
|
|
March
|
8
|
0
|
4
|
0
|
12
|
|
Quarter 2
|
April
|
5
|
0
|
4
|
0
|
9
|
|
May
|
5
|
0
|
4
|
0
|
9
|
|
June
|
12
|
0
|
8
|
0
|
20
|
|
Quarter 3
|
July
|
8
|
0
|
4
|
0
|
12
|
|
August
|
13
|
0
|
8
|
0
|
21
|
|
September
|
9
|
0
|
3
|
0
|
12
|
|
Quarter 4
|
October
|
6
|
0
|
6
|
0
|
12
|
|
November
|
4
|
0
|
3
|
0
|
7
|
|
December
|
9
|
0
|
5
|
0
|
14
|
|
Year 2022
|
Quarter 1
|
January
|
10
|
0
|
2
|
0
|
12
|
|
February
|
2
|
0
|
0
|
0
|
2
|
|
March
|
11
|
0
|
4
|
0
|
15
|
|
Quarter 2
|
April
|
12
|
0
|
1
|
0
|
13
|
|
May
|
8
|
0
|
4
|
0
|
12
|
|
June
|
5
|
0
|
3
|
0
|
8
|
|
Quarter 3
|
July
|
10
|
0
|
2
|
0
|
12
|
|
August
|
8
|
0
|
1
|
0
|
9
|
|
September
|
5
|
0
|
6
|
0
|
11
|
|
Quarter 4
|
October
|
7
|
0
|
2
|
0
|
9
|
|
November
|
3
|
0
|
5
|
0
|
8
|
|
December
|
5
|
0
|
1
|
0
|
6
|
|
Year 2023
|
Quarter 1
|
January
|
9
|
0
|
0
|
0
|
9
|
|
February
|
9
|
0
|
7
|
0
|
16
|
|
March
|
4
|
0
|
4
|
0
|
8
|
|
Quarter 2
|
April
|
6
|
0
|
1
|
0
|
7
|
|
May
|
3
|
0
|
4
|
0
|
7
|
|
June
|
6
|
0
|
3
|
0
|
9
|
|
Quarter 3
|
July
|
5
|
0
|
3
|
0
|
8
|
|
August
|
3
|
0
|
5
|
0
|
8
|
|
September
|
4
|
0
|
0
|
0
|
4
|
|
Quarter 4
|
October
|
5
|
0
|
3
|
0
|
8
|
|
November
|
7
|
0
|
5
|
0
|
12
|
|
December
|
1
|
0
|
4
|
0
|
5
|
|
Year 2024
|
Quarter 1
|
January
|
3
|
0
|
2
|
0
|
5
|
|
February
|
6
|
0
|
9
|
0
|
15
|
|
March
|
4
|
0
|
22
|
0
|
26
|
|
Quarter 2
|
April
|
13
|
0
|
31
|
0
|
44
|
|
May
|
0
|
0
|
0
|
0
|
0
|
|
Total
|
386
|
0
|
285
|
0
|
671
|
