Heading:

Socio-economic and legal research

Author:

Lubov I. Goncharenko


About author:

Dr. Sci. (Econ.), Professor, Scientific Director of the Department of Taxes and Tax Administration, Faculty of Tax, Audit, and Business Analysis, Financial University, Moscow, Russia; lgoncharenko@fa.ru, https://orcid.org/0000-0002-9872-3279