N. V. Ruban-Lazareva
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Russian Federation

Natalia V. Ruban-Lazareva — Dr. Sci. (Econ.), Professor of the Department of Taxes and Tax Administration, Leading Researcher, Center for Scientific Research and Strategic Consulting Faculty of Taxes, Audit and Business Analysis, Financial University under the Government of the Russian Federation; Professor of the Department of State and Municipal Finance, Plekhanov Russian University of Economics.

Moscow

A. A. Zavorykin
Financial University under the Government of the Russian Federation
Russian Federation

Alexey A. Zavorykin — Ph.D. in Economics, Junior Research Associate, Center for Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis, Financial University under the Government of the Russian Federation.

Moscow

N. A. Nazarova
Financial University under the Government of the Russian Federation
Russian Federation

Natalia A. Nazarova — PhD in Economics, Associate Professor, Deputy Head of the Department of Taxes and Tax Administration for Academic and Methodological Work, Leading Researcher at the Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit, and Business Analysis, Financial University under the Government of the Russian Federation.

Moscow

D. I. Ryakhovsky
Financial University under the Government of the Russian Federation
Russian Federation

Dmitry I. Ryakhovsky — Dr. Sci. (Econ.), Professor, Head of the Department of Taxes and Tax Administration, and Leading Researcher at the Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit, and Business Analysis, Financial University under the Government of the Russian Federation.

Moscow