L. V. Polezharova
Financial University
Russian Federation

Lyudmila V. Polezharova — Dr. Sci. (Econ.), Chief Researcher of the Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis, Professor of the Department of Taxes and Tax Administration; Adviser to the State Civil Service of the Russian Federation, 1st Class, Honorary Employee of the Ministry of Taxes and Duties of the Russian Federation, member of the International Tax Association IFA

Moscow

D. M. Volkov
Financial University
Russian Federation

Denis M. Volkov — Intern Researcher at the Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis, postgraduate student at the Faculty of Taxes, Audit and Business Analysis; Head of the Lamoda Tax Planning Department, member of the PNK Union, member of the AEB Taxation Committee, member of the Expert Council of the Chamber of Commerce of the Russian Federation on improvement of tax legislation and law enforcement practice

Moscow