A. I. Markeev
Siberian Institute of Management — branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Alexander I. MARKEEV — Candidate of Law, Associate Professor, Associate Professor of the Department of Constitutional and Municipal Law

T. N. Cherepkova
Siberian Institute of Management — branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Tatyana N. CHEREPKOVA —  Candidate of Economic Sciences, Acting Head of the Department of Taxation,  Accounting  and  Economic  Security