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Article

Чрезвычайные доходы бюджета: к вопросу о классификации бюджетных доходов

Реформы и право. 2015. № 3. С. 13-17.

Although extraordinary income has long stood out as a special kind of budget revenues, the modern scientific doctrine and the Russian legislation does not contain a commonly accepted or legal concepts of extraordinary income. This article discusses the definition of income, relationships with other types of revenues are analyzed.