K. A. Ponomareva
Financial Research Institute of the Ministry of Finance of the Russian Federation ; The Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Karina A. Ponomareva – Doctor of Law, Associate Professor; Leading academic researcher, Center of Tax Policy; Professor, Department of Legal Support of the Market Economy, Higher School of Law

ResearcherID: N-7562-2016

3/2, Nastas’inskii per., Moscow, 127006

82, Vernadskogo pr., Moscow, 119602

A. A. Batarin
Financial Research Institute of the Ministry of Finance of the Russian Federation ; Federal Tax Service of Russia
Russian Federation

Aleksei A. Batarin – PhD in Law; Leading academic researcher, Center of Tax Policy; Head, Department of the Operating Control Administration

ResearcherID: KYQ-6477-2024

3/2, Nastas’inskii per., Moscow, 127006

23, Neglinnaya ul., Moscow, 127381

N. G. Vishnevskaya
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation

Nadezhda G. Vishnevskaya – PhD in Economy, Associate Professor; Leading academic researcher, Center of Tax Policy

3/2, Nastas’inskii per., Moscow, 127006