Смирнов Д.А. Фискальные инструменты в сфере регулирования природоохранной и экологической деятельности: зарубежный опыт / Смирнов Д.А., Заворыкин А.А. // Экономика.Налоги.Право. – 2016. – №6. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2016/bv4265.pdf>.
| Period | Read | Copy | Open | Total | ||
|---|---|---|---|---|---|---|
| Year 2018 | Quarter 1 | 1 | 0 | 15 | 0 | 16 |
| Quarter 2 | 4 | 0 | 13 | 0 | 17 | |
| Quarter 3 | 7 | 0 | 16 | 0 | 23 | |
| Quarter 4 | 7 | 0 | 6 | 0 | 13 | |
| Year 2019 | Quarter 1 | 10 | 0 | 9 | 0 | 19 |
| Quarter 2 | 9 | 0 | 13 | 0 | 22 | |
| Quarter 3 | 12 | 0 | 5 | 0 | 17 | |
| Quarter 4 | 16 | 0 | 7 | 0 | 23 | |
| Year 2020 | Quarter 1 | 10 | 0 | 5 | 0 | 15 |
| Quarter 2 | 17 | 0 | 7 | 0 | 24 | |
| Quarter 3 | 12 | 0 | 17 | 0 | 29 | |
| Quarter 4 | 17 | 0 | 14 | 0 | 31 | |
| Year 2021 | Quarter 1 | 23 | 0 | 18 | 0 | 41 |
| Quarter 2 | 46 | 0 | 13 | 0 | 59 | |
| Quarter 3 | 24 | 0 | 21 | 0 | 45 | |
| Quarter 4 | 30 | 0 | 15 | 0 | 45 | |
| Year 2022 | Quarter 1 | 28 | 0 | 16 | 0 | 44 |
| Quarter 2 | 37 | 0 | 24 | 0 | 61 | |
| Quarter 3 | 32 | 0 | 13 | 0 | 45 | |
| Quarter 4 | 24 | 0 | 51 | 0 | 75 | |
| Year 2023 | Quarter 1 | 20 | 0 | 102 | 0 | 122 |
| Quarter 2 | 21 | 0 | 119 | 0 | 140 | |
| Quarter 3 | 19 | 0 | 81 | 0 | 100 | |
| Quarter 4 | 15 | 0 | 107 | 0 | 122 | |
| Year 2024 | Quarter 1 | 13 | 0 | 123 | 0 | 136 |
| Quarter 2 | 26 | 0 | 160 | 0 | 186 | |
| Quarter 3 | 31 | 0 | 109 | 0 | 140 | |
| Quarter 4 | 24 | 0 | 104 | 0 | 128 | |
| Year 2025 | Quarter 1 | 27 | 0 | 133 | 0 | 160 |
| Quarter 2 | 31 | 0 | 129 | 0 | 160 | |
| Quarter 3 | 36 | 0 | 133 | 0 | 169 | |
| Quarter 4 | 38 | 0 | 166 | 0 | 204 | |
| Year 2026 | Quarter 1 | 46 | 0 | 83 | 0 | 129 |
| Total | 713 | 0 | 1,847 | 0 | 2,560 | |