E. A. Fedchenko
Financial University under the Government of the Russian Federation
Russian Federation

Elena A. Fedchenko – Dr.Sci. (Econ.), Associate Professor; Professor and Deputy Head, Department of Financial Control and Treasury Affairs, Faculty of Finance; Chief Researcher, Institute for Financial Research, Faculty of Finance

49/2 Leningradsky Ave., Moscow 125167

L. V. Gusarova
Financial University under the Government of the Russian Federation
Russian Federation

Lyubov V. Gusarova – Dr.Sci. (Econ.), Associate Professor; Professor, Department of Financial Control and Treasury Affairs, Faculty of Finance; Chief Researcher, Institute for Financial Research, Faculty of Finance

49/2 Leningradsky Ave., Moscow 125167

I. M. Vankovich
Financial University under the Government of the Russian Federation
Russian Federation

Inna M. Vankovich – PhD (Econ.); Associate Professor, Department of Financial Control and Treasury Affairs, Faculty of Finance; Leading Researcher, Institute for Financial Research, Faculty of Finance

49/2 Leningradsky Ave., Moscow 125167

A. A. Sokolovskaya
Financial University under the Government of the Russian Federation
Russian Federation

Anastasia A. Sokolovskaya – Senior Lecturer, Department of Financial Control and Treasury Affairs, Faculty of Finance; Junior Researcher, Institute for Financial Research, Faculty of Finance

49/2 Leningradsky Ave., Moscow 125167