1. Anghileri, D.: Swiss corporate tax reform approved by popular referendum, 05.2019. https://mnetax.com/swiss-corporate-tax-reform-approved-by-popular-referendum-33860#a33860. 
2. Blöchliger, H., King, D.: Fiscal autonomy of sub-central governments, OECD Network on Fiscal Relations Across Levels of Government, Working paper no. 2 (2005). https://www.oecd.org/ctp/federalism/37388375.pdf. 
3. Boadway, R., Roberts, S., Shah, A.: Fiscal Federalism. Dimensions of Tax Reform guidelines for the assignment in Developing Countries. 1994. https://www.researchgate.net/publication/227389404_Fiscal_Federalism. 
4. Bukh, R., Heeks, R.: Defi ning, Conceptualising and Measuring the Digital Economy. Global Development Institute working papers no. 68 (2017). https://diodeweb.files.wordpress.com/2017/08/diwkppr68-diode.pdf. 
5. Bukht, R., Heeks, R.: Digital Economy Policy in Developing Countries, 2018. https://diode.network/publications/. 
6. Committee of Experts on International Cooperation in Tax Matters Eighteenth session, New York, 23–26 April 2019 Item 3 (j) of the provisional agenda. Tax Issues related to the Digitalization of the Economy E/C.18/2019/CRP.12. https://www.un.org/esa/ffd/wp-content/uploads/2019/04/18STM_CRP12-Work-on-taxation-issues-digitalization.pdf.  
7. Gilardi, F., Kubler, D., Wasserfallen, F.: Cantonal tax autonomy in Switzerland: Trends, challenges, and experiences. Paper prepared for seminar, in: Tax autonomy of subnational entities, Universidad Carlos III de Madrid, February 25, 2010. https://www.researchgate.net/publication/228724327 
8. Juchniewicz, E.: Th e principle of fi scal local autonomy in the light of Polish Constitution, Financial Law Review, no. 2 (2)/2017
9. Juswanto, W., Simms, R.: Fair Taxation in the Digital Economy, brief no. 2017-5 (December). https://www.adb.org/sites/default/files/publication/390261/adbi-pb2017-5.pdf. 
10. Krasyukov, A.: Tax sovereignty: forms and limits of implementation, Financial Law Review no. 10(2)/2018
11. Oates, W. E.: On the Th eory and Practice of Fiscal Decentralization. IFIR Working Paper no. 2006-05. https://www.researchgate.net/publication/5110773_On_the_Theory_and_Practice_of_Fiscal_Decentralization.  
12. OECD (2017), OECD Digital Economy Outlook 2017, OECD Publishing, Paris. (http://dx.doi.org/10.1787/9789264276284-en)
13. OECD (2019) Addressing the Tax Challenges of the Digitalisation of the Economy Public Consultation Document. https://www.oecd.org/tax/beps/public-consultationdocument-addressing-the-tax-challenges-of-the-digitalisation-of-the-economy.pdf. 
14. Ruiz Almendral, V., Vaillancourt, F.: Subnational Personal Income Tax Autonomy in Selected OECD Countries: A comparative perspective, no. 11 (2010). http://www.forumfed.org/publications/subnational-personal-income-tax-autonomy-in-selectedoecd-countries-a-comparative-perspective-number-11/
15. Solé-Ollé, A.: Regional tax autonomy in Spain: ‘words’ or ‘deeds’? https://english.oim.dk/media/13655/albert-sol%C3%A9-oll%C3%A9.pdf 
16. Steinmo, S. H.: Th e Leap of Faith: Th e Fiscal Foundations of Successful Government in Europe and America. Published to Oxford Scholarship Online: September 2018. https://www.oxfordscholarship.com/view/10.1093/oso/9780198796817.001.0001/oso-9780198796817-chapter-1 
17. Suwandi, Warokka, A.: Fiscal Decentralization and Special Local Autonomy: Evidence from an Emerging Market, 2013. https://www.researchgate.net/publication/266080892_Fiscal_Decentralization_and_Special_Local_Autonomy_Evidence_from_an_Emerging_Market. 
18. The digital economy of the Russian Federation. http://ar.gov.ru/ru-RU/typicalPage/typical-page/view/152. 
19. Tyutin, D.V.: Nalogovoe pravo: kurs lekcij (Tax Law: Textbook), 2017 http://www.consultant.ru/edu/student/download_books/book/tiutin_dv_nalogovoe_pravo. 
Legal acts:
1. Act no. 422-FZ /2018, On conducting an experiment to establish a special tax regime “Tax on professional income” in the federal city of Moscow, in Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan), as amended.
2. Constitutional Court of the Russian Federation: 2152-О/2016.
3. Constitutional Court of the Russian Federation: 5-P/1997.
4. Supreme Court of the Russian Federation no. 58-АPG12-5/2012.