MainAuthors Golosnaya Olga Gennadievna Dolzhnost: starshiy prepodavatel. Podrazdelenie: kafedra gosudarstvenno-pravovyh disciplin. Russian University of Justice. Branch: Rostov branch ARTICLES: Constitutions and charters of subjects of the Russian Federation as a source of financial law Gaps in Russian Legislation — Issue №1 2015: 266-269 Control of transfer pricing and tax monitoring as new types of tax audits Gaps in Russian Legislation — Issue №5 2017: 194-196