Journal of Tax Reform

Yevgeny N. Yevstigneyev
Saint-Petersburg State University of Trade and Ecomics (194021, Saint-Petersburg, 50 Novorossiyskaya St.)
Russian Federation

PhD in Economics, Professor, Chair of Audit and Taxation, e-mail: eennn@mail.ru

Natalya G. Viktorova
Saint-Petersburg State University of Trade and Ecomics (194021, Saint-Petersburg, 50 Novorossiyskaya St.)
Russian Federation

PhD in Economics, Associate Professor, Chair of Audit and Taxation, e-mail: viknata@mail.ru