D. E. Dyachkova
WB Tech LLC; Financial University under the Government of the Russian Federation
Russian Federation

Diana E. Dyachkova — Cand. Sci. (Econ.), Tax Manager of the Tax Department of WB Tech LLC, Moscow, Russian Federation; Research Intern at the Institute for Research of SocioEconomic Transformations and Financial Policy, Financial University under the Government of the Russian Federation 

Moscow 

M. A. Goncharenko
Financial University under the Government of the Russian Federation
Russian Federation

Mikhail A. Goncharenko — Cand. Sci. (Econ.), Assoc. Prof., Leading Researcher at the Institute for Research of Socio-Economic Transformations and Financial Policy 

Moscow 

L. I. Goncharenko
Financial University under the Government of the Russian Federation
Russian Federation

Lubov I. Goncharenko — Dr. Sci. (Econ.), Prof., Scientific Director of the Department of Taxes and Tax Administration Faculty of Tax, Audit and Business Analysis 

Moscow