N. V. Tokmacheva
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Nadezhda V. Tokmacheva – Cand. Sci. (Econ.), Associate Professor of the Department of Taxation and Accounting

Rostov-on-Don

Yu. I. Borodina
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Yulia I. Borodina – Cand. Sci. (Econ.), Associate Professor of the Department of Taxation and Accounting

Rostov-on-Don

E. A. Pushkar
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Evgeny A. Pushkar – Graduate Student

Rostov-on-Don