Journal of Tax Reform

Sergey V. Barulin
Saratov Socio-Economic Institute of G. V. Plekhanov Russian Economic University (410003, Saratov, 89 Radishechev St.)
Russian Federation

Doctor of Economics, Professor, Chair of Taxes and Taxation, e-mail: barulinsv@mail.ru

Yelena V. Barulina
P. A. Stolypin Povolzhsky Institute of Management of Russian Presidential Academy of National Economy and Public Administration (410003, Saratov, 23/25 Sobornaya St.)
Russian Federation

PhD in Economics, Associate Professor, Chair of Finance, Credit and Taxation, e-mail: barulinsv@mail.ru