Significant decrease in 2011 can be explained by the fact that FTS issued an order No. ɆɆȼ-7-7/147@ on
09.02.2011, according to which tax inspectors can sue a company only if FTS has already won several similar cases
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(FTS, 2011). This means that Russian reality requires from managers not only good knowledge of accounting and
tax regulations, but also cooperation with lawyers.