Yulia V. Leontyeva Ural Federal University (620002, Russia, Yekaterinburg, 19 Mira St.) Russian Federation
PhD in Economics, Associate Professor, Department of Finance and Tax Management, e-mail: uv.leonteva@mail.ru
Igor A. Mayburov Ural Federal University (620002, Russia, Yekaterinburg, 19 Mira St.) Russian Federation
Doсtor of Economic Sciences, Professor, Head of the Department of Finance and Tax Management Chief Researcher of the Department of Finance and Credit of Far Eastern Federal University, e-mail: mayburov.home@gmail.com