Гончаренко Л.И. Налог на профессиональный доход: риски и потенциал / Гончаренко Л.И., Адвокатова А.С. // Экономика.Налоги.Право. – 2020. – №5. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2020/bv2259.pdf>.
| Period | Read | Copy | Open | Total | ||
|---|---|---|---|---|---|---|
| Year 2020 | Quarter 4 | 5 | 0 | 2 | 0 | 7 |
| Year 2021 | Quarter 1 | 12 | 0 | 4 | 0 | 16 |
| Quarter 2 | 15 | 0 | 9 | 0 | 24 | |
| Quarter 3 | 24 | 0 | 18 | 0 | 42 | |
| Quarter 4 | 31 | 0 | 10 | 0 | 41 | |
| Year 2022 | Quarter 1 | 20 | 0 | 4 | 0 | 24 |
| Quarter 2 | 22 | 0 | 9 | 0 | 31 | |
| Quarter 3 | 25 | 0 | 8 | 0 | 33 | |
| Quarter 4 | 19 | 0 | 8 | 0 | 27 | |
| Year 2023 | Quarter 1 | 9 | 0 | 4 | 0 | 13 |
| Quarter 2 | 14 | 0 | 24 | 0 | 38 | |
| Quarter 3 | 10 | 0 | 6 | 0 | 16 | |
| Quarter 4 | 12 | 0 | 12 | 0 | 24 | |
| Year 2024 | Quarter 1 | 9 | 0 | 12 | 0 | 21 |
| Quarter 2 | 45 | 0 | 42 | 0 | 87 | |
| Quarter 3 | 27 | 0 | 33 | 0 | 60 | |
| Quarter 4 | 33 | 0 | 31 | 0 | 64 | |
| Year 2025 | Quarter 1 | 31 | 0 | 65 | 0 | 96 |
| Quarter 2 | 32 | 0 | 27 | 0 | 59 | |
| Quarter 3 | 44 | 0 | 25 | 0 | 69 | |
| Quarter 4 | 53 | 0 | 50 | 0 | 103 | |
| Year 2026 | Quarter 1 | 42 | 0 | 39 | 0 | 81 |
| Total | 534 | 0 | 442 | 0 | 976 | |