O. A. Zarubina
Research Financial Institution of the Ministry of Finance of the Russian Federation, Federal State Budget Institution
Russian Federation

junior research fellow of Financial and strategic management centre, Financial research institute. Address: Nastasyinsky per., 3-2, Moscow, 127006, Russia. Tel.: +7(495)6997414

N. N. Sisigina
Research Financial Institution of the Ministry of Finance of the Russian Federation, Federal State Budget Institution Russian Presidential Academy of National Economy and Public Administration
Russian Federation

research fellow of Institute for social analysis and forecasting, Russian academy of national economy and public administration, junior researcher of Tax policy center, Financial research institute, Address: Nastasyinsky per., 3-2, Moscow, Russia, 127006. Tel.: +7(495)6997414.