K. Ponomareva
Financial Research Institute under the Ministry of Finance of the Russian Federation
Russian Federation

Karina Ponomareva (Moscow, Russian Federation) – Associate Professor, Leading Academic Researcher, Center of Tax Policy

3, Bldg. 2 Nastasyinsky Lane, Moscow, 127006, Russian Federation

K. Maslov
Financial Research Institute under the Ministry of Finance of the Russian Federation
Russian Federation

Kirill Maslov (Moscow, Russian Federation) – Associate Professor, Expert, Center of Tax Policy, Financial Research Institute of the Ministry of Finance of the Russian Federation; Professor, Department of State and Municipal Law, Dostoevsky Omsk State University

3, Bldg. 2 Nastasyinsky Lane, Moscow, 127006, Russian Federation

S. Mironova
Volgograd Institute of Management – Branch of the Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Svetlana Mironova (Volgograd, Russian Federation) – Associate Professor, Professor, Department of Theory of Law and State and Legal Disciplines

8 Gagarin St., Volgograd, 400066, Russian Federation