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

Alexey A. Artemyev — Cand. Sci. (Econ.), Assoc. Prof., Department of Taxes and Tax Administration

Moscow

E. Yu. Sidorova
Peoples’ Friendship University of Russia named after Patrice Lumumba; Peoples’ Friendship University of Russia named after Patrice Lumumba
Russian Federation

Elena Yu. Sidorova — Dr. Sci. (Econ.), Prof., Department of Taxes and Tax Administration, Financial University under the Government of the Russian Federation; Prof., Department of Finance Accounting and Audit, Faculty of Economics, Peoples’ Friendship University of Russia named after Patrice Lumumba

Moscow