H.  U. Magomadov
South Russian Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Hasan U. Magomadov – Candidate of Economic Sciences, Associate Professor of the Department of Taxation and Accounting

Rostov-on-Don

A. M. Stepanyan
South Russian Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Asya M. Stepanyan – Master's student

Rostov-on-Don