Север и рынок. 2018, N 2.

7. Federal 'nyj zakon ot 16.11.2011 № 321 -FZ «O vnesenii izmenenij v chasti pervuyu i vtoruyu Nalogovogo kodeksa RF v svyazi s sozdaniem konsolidirovannoj gruppy nalogoplatel'shchikov [Federal Law No. 321 - FZ of 16.11.2011 "On Amending Part One and Two of the Tax Code of the Russian Federation in Connection with the Establishment of a Consolidated Group of Taxpayers] (In Russ.) Available at: http://www.consultant.ru/document/cons_doc_LAW_121774/ ( accessed 06.11. 2017). 8. Nalogovyj kodeks RF [The Tax Code of the Russian Federation]. (In Russ.) Available at: http://stnkrf.ru/288 t nkrf.ru/288 (accessed 06.11. 2017). 9. Federal'nyj zakon ot 18 iyulya 2011 g. N 227-FZ ”O vnesenii izmenenij v otdel'nye zakonodatel'nye akty Rossijskoj Federacii v svyazi s sovershenstvovaniem principov opredeleniya cen dlya celej nalogooblozheniya [Federal Law of July 18, 2011 N 227-FZ "On Amending Certain Legislative Acts of the Russian Federation in Connection with Improving the Principles of Determining Prices for Tax Purposes]. (In Russ.) Available at : https://rg.ru/2011/07/22/nalogooblazhenie-dok.html ( accessed 06.11. 2017). 10. Federal'nyj zakon 24.11.2014 g. № 376-FZ «O vnesenii izmenenij v pervuyu i vtoruyu chasti Nalogovogo kodeksa Rossijskoj Federacii (v chasti nalogooblozheniya pribyli kontroliruemyh inostrannyh kompanij i dohodov inostrannyh organizacij)» [Federal Law No. 376-FZ of November 24, 2014 "On Amending the First and Second Parts of the Tax Code of the Russian Federation (Regarding the Taxation of the Profits of Controlled Foreign Companies and the Income of Foreign Organizations)]. (In Russ.) Available at: URL : http://www.consultant.ru/document/cons_doc_LAW_171241/ ( accessed 06.11. 2017). 11. Vystuplenie Glavy schetnoj palaty RF Golikovoj T.A. [Speech of the Head of the Accounting Chamber of the Russian Federation Golikova Т.А.] (In Russ.). Available at :http://nalog.ru ( accessed 06.11. 2017). 12. Yagupov I. Konsolidaciya: v ch'yu pol'zu? [Consolidation: in whose favor?]. (In Russ.) Available at: http://www.mvestnik.ru/shwpgn.asp?pid=2013122011 ( accessed 06.11. 2017). 13. Badylevich R. V. [et al.] Finansovoe obespechenie razvitiya severnykh regionov [Financial support to development of the northern regions]. Apatity, KNC RAS, 2016, 191 p. (In Russ.) 14. PAO «Fosagro»: oficial. sajt. [Public Joint-Stock Company «Fosagro»: an official. site. [(In Russ.) Available at: https://phosagro.ru (a ccessed 05.11. 2017). 15. Svedeniya o yuridicheskom lice Akcionernoe obshchestvo «Apatit» po sostoyaniyu na 20.03.2018 [Information on the legal entity Joint Stock Company "Apatit" for 20.03.2018]. [(In Russ.) Available at: https://egrul.nalog.ru/ ( accessed 20.03. 2018). 16. «Fosagro». Godovoj otchet za 2016 god [Annual Report of Public Joint-Stock Company «Fosagro» for 2016]. (In Russ.) Available at : https://www.phosagro.ru/ori/ ( accessed 05.11. 2017). 17. «Apatit» — pervyj po nalogam. Murmanskij vestnik ot 16.02.2017. ["Apatite" is the first for taxes]. (In Russ.) Available at : http://www.mvestnik.ru/economy/apatit-pervyj-po-nalogam/ ( accessed 06.11.2017). 18. Akulin I. Zapolyar'e teryaet nalogoplatel'shchikov [The Arctic loses taxpayers]. (In Russ.) Available at: http://murmanskanticorruption.ru/2018/03/20/ ( accessed 20.03. 2018). 19. Makarevich A. Formula social'noj otvetstvennosti biznesa odna — lyubaya blagotvoritel'nost' mozhet byt' tol'koplyusom knalogam. [The formula of social responsibility of business is one — any charity can only be a plus to taxes]. (In Russ.) Available at: https://duma-murman.ru/press-tsentr/news/ 11460/?month=4&year=2018&bxajaxid (accessed 20.03. 2018). 20. Pochivalova G. P. Rol' korporativnogo faktora v razvitii resursoehkspluatiruyushchih regionov [The role of the corporate factor in the development of resource-using regions.] Ehkologiya promyshlennogo proizvodstva. [Ecology of industrial production], 2008, no 1, pp. 78-82. (In Russ.) 21. Pachina T. M., Pochivalova G. P. Eksterritorial'nost' kapitala i syr'evye regiony: goryachaya problema regional'nojpolitiki. [Exterritoriality of capital and raw regions: a hot problem of regional policy]. Vestnik MGTU. [Bulletin of the Murmansk State Technical University], 2005. v. 8, no. 2, pp. 278—290. (In Russ.) 81

RkJQdWJsaXNoZXIy MTUzNzYz