Полежарова Л.В. Новые подходы к развитию механизмов контроля статуса фактического получателя дохода в условиях российских экономических реалий // Экономика.Налоги.Право. – 2016. – №6. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2016/bv4264.pdf>.
| Period | Read | Copy | Open | Total | ||
|---|---|---|---|---|---|---|
| Year 2018 | Quarter 1 | 1 | 0 | 5 | 0 | 6 |
| Quarter 2 | 11 | 0 | 3 | 0 | 14 | |
| Quarter 3 | 9 | 0 | 11 | 0 | 20 | |
| Quarter 4 | 2 | 0 | 20 | 0 | 22 | |
| Year 2019 | Quarter 1 | 5 | 0 | 11 | 0 | 16 |
| Quarter 2 | 5 | 0 | 16 | 0 | 21 | |
| Quarter 3 | 16 | 0 | 14 | 0 | 30 | |
| Quarter 4 | 14 | 0 | 4 | 0 | 18 | |
| Year 2020 | Quarter 1 | 9 | 0 | 6 | 0 | 15 |
| Quarter 2 | 13 | 0 | 18 | 0 | 31 | |
| Quarter 3 | 16 | 0 | 21 | 0 | 37 | |
| Quarter 4 | 17 | 0 | 4 | 0 | 21 | |
| Year 2021 | Quarter 1 | 17 | 0 | 17 | 0 | 34 |
| Quarter 2 | 15 | 0 | 10 | 0 | 25 | |
| Quarter 3 | 31 | 0 | 12 | 0 | 43 | |
| Quarter 4 | 27 | 0 | 14 | 0 | 41 | |
| Year 2022 | Quarter 1 | 28 | 0 | 9 | 0 | 37 |
| Quarter 2 | 23 | 0 | 19 | 0 | 42 | |
| Quarter 3 | 36 | 0 | 12 | 0 | 48 | |
| Quarter 4 | 27 | 0 | 10 | 0 | 37 | |
| Year 2023 | Quarter 1 | 13 | 0 | 35 | 0 | 48 |
| Quarter 2 | 17 | 0 | 41 | 0 | 58 | |
| Quarter 3 | 19 | 0 | 35 | 0 | 54 | |
| Quarter 4 | 11 | 0 | 41 | 0 | 52 | |
| Year 2024 | Quarter 1 | 13 | 0 | 39 | 0 | 52 |
| Quarter 2 | 53 | 0 | 58 | 0 | 111 | |
| Quarter 3 | 20 | 0 | 66 | 0 | 86 | |
| Quarter 4 | 27 | 0 | 61 | 0 | 88 | |
| Year 2025 | Quarter 1 | 26 | 0 | 52 | 0 | 78 |
| Quarter 2 | 53 | 0 | 115 | 0 | 168 | |
| Quarter 3 | 44 | 0 | 110 | 0 | 154 | |
| Quarter 4 | 43 | 0 | 147 | 0 | 190 | |
| Year 2026 | Quarter 1 | 45 | 0 | 95 | 0 | 140 |
| Total | 706 | 0 | 1,131 | 0 | 1,837 | |