Publisher NB-Media LLCFounder Danilenko V.I. 

Editor-in-Chief:  

Hristina V. Peshkova - Doctor of Law, Federal State Educational Institution of Higher Education Voronezh Institute of the Federal Penitentiary Service, Professor of the Department of Social, Humanitarian, Financial and Legal Disciplines, 394065, Russia, Voronezh region, Voronezh, Kosmonavta Komarova str., 8a, sq. 160, peshkova1@yandex.ru

Editorial Board of the journal "TAXES AND TAXATION"

Sychenko Elena Vyacheslavovna – PhD (University of Catania, Italy), Associate Professor of the Department of Labor Law of St. Petersburg State University, 199034, St. Petersburg, 22 line V.O., 7. e.sychenko@mail.ru (

Denis Vasilyevich Danilenko - Doctor of Law (France), editor-in-chief of the journals "Law and Politics" and "International Law and International Organizations", Executive Director of the academic publishing group "NOTA BENE" (NB-MEDIA LLC). 115114, Moscow, Paveletskaya Embankment, 6A, office 211.

Sergey Yuryevich Marochkin - Professor, Doctor of Law, Honored Lawyer of the Russian Federation, Director of the Institute of State and Law of Tyumen State University. 10 Semakova str., Tyumen, 625003, Russia, Institute of State and Law

Nagan Winston Percival - Doctor of Law, Professor of Law at the University of Florida (Levin School of Law), Director of the Institute of Human Rights, Peace and Development, Professor of Anthropology at Brasenose College (Oxford), Member of the Royal Society of the Arts (London), member of the Commission on Constitutional Issues of South Africa (USA). Brasenose College, Oxford, OX1, 4AJ. United Kingdom

Narutto Svetlana Vasilyevna – Doctor of Law, Professor of the Department of Constitutional and Municipal Law of the Kutafin Moscow State Law University (MGUA), 125993. Moscow, Sadovaya-Kudrinskaya str. 9, svetanarutto@yandex.ru 

Efimenko Dmitry Borisovich – Doctor of Technical Sciences, Associate Professor at the Department of Transport Telematics, Moscow Automobile and Road State Technical University (MADI), Dean of the Faculty of Logistics and General Transport Problems, Head of the Department "Legal and Customs Regulation in Transport" MADI, 125319. Moscow, Leningradsky ave., 64, office 207l. ed2002@mail.ru 

Nikolaichuk Olga Alekseevna – Doctor of Economics, Professor of the Department of Economic Theory, Financial University under the Government of the Russian Federation, 125993, Moscow, GSP-3, Leningradsky Prospekt, 49, 18111959@mail.ru 

Nikolay Dmitrievich Gomonov – Doctor of Law, Professor, North-Western Institute (branch) Moscow University of Humanities and Economics, Dean of the Faculty of Law, 183052, Murmansk, ave. Kola, 51, Gomonov_Nikolay@mail.ru

Ovcharov Anton Olegovich – Doctor of Economics, Associate Professor, National Research Nizhny Novgorod State University named after N.I. Lobachevsky, 603950, Nizhny Novgorod, Gagarin Avenue, 23 , anton19742006@yandex.ru 

Artemov Nikolay Mikhailovich - Doctor of Law, Professor of the Department of Financial Law and Accounting of the Moscow State Law Academy named after O.E. Kutafin. 123995. Russia, Moscow, Sadovaya-Kudrinskaya str., 9.

Bazhenov Alexander Alexandrovich - Candidate of Economic Sciences, Associate Professor, General Director of AUDIT PROFESSIONAL LLC, Chief Auditor (unified audit), authorized expert on quality control, member of the SRO "Russian Union of Auditors" (Association), consultant on taxes and fees of the I category, member of the NP "Chamber of Tax Consultants", professional accountant, full member of the IPB of Russia 

Vinnitsky Danil Vladimirovich - Doctor of Law, Professor, Head of the Department of Financial Law of the Ural State Law Academy, member of the Presidium of the International Association of Financial Law, Chairman of the Ural Branch. 620137. Russia, Yekaterinburg, Komsomolskaya str., 21.

Kashin Vladimir Anatolyevich - Doctor of Economics, Professor of the Department of Tax Administration and Legal Regulation of the RosNOU Tax Institute, State Adviser of the Tax Service of the II rank. 123308. Russia, Moscow, 3rd Khoroshevskaya str., 2, building 1. 

Natalia Lopashenko - Doctor of Law, Professor, Director of the Saratov Center for the Study of Organized Crime and Corruption; Professor of the Department of Criminal and Penal Enforcement Law of the Saratov State Academy of Law; expert of the Legal Department of the State Duma of the Russian Federation. 410056. Russia, Saratov, Saratov State Academy of Law, Volskaya str., 1, building No. 5, room 716 

Nadezhda Petrovna Melnikova - Candidate of Economic Sciences, Professor, Deputy Head of the Department "Taxes and Taxation" of the Financial University under the Government of the Russian Federation. 125993. Russia, Moscow, Leningradsky Prospekt, 49. 

Vera Anatolyevna Parygina - Candidate of Law, Professor of the Department of State and Legal Disciplines of the International Academy of Entrepreneurship; Deputy Head, Head of the Department for the Protection of Taxpayers' Rights of the law Firm "JUSTINA-YUG"; expert consultant of the National Institute of Public Finance in Atlanta (Atlanta, USA). 121170. Russia, Moscow, Victory Square, 2, building 2. 

Natalia Poponova - Candidate of Economic Sciences, Professor of the Department of Tax Control and Inspections of Financial and Economic Activities of the Academy of Economic Security of the Ministry of Internal Affairs of Russia. 141220. Russia, Moscow, Kolskaya str., 2. 

Tolstopyatenko Gennady Petrovich - Doctor of Law, Professor, Dean of the International Law Faculty of the Moscow State Institute of International Relations (University) Ministry of Foreign Affairs of Russia. 119454. 76 Vernadsky Avenue, Moscow, Russia. 

Tyutyuryukov Nikolay Nikolaevich - Doctor of Economics, Associate Professor of the Department of Public Sector Management of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation. 119571. 82 Vernadsky Avenue, Moscow, Russia. 

Dmitry E. Fadeev - PhD in Law, Deputy Director of the Department of Legislation of the Chamber of Commerce and Industry of the Russian Federation, member of the International Association of Financial Law. 119571. 82 Vernadsky Avenue, Moscow, Russia. 

Tsindeliani Imeda Anatolyevich - Candidate of Law, Deputy Head of the Department of Financial Law of the Russian Academy of Justice. 117418. 69 Novocheremushkinskaya str., building "A", Moscow, Russia.

Kostenko Nikolay Ivanovich – Doctor of Law, Professor, Kuban State University, Department of International Law, 350915, Russia, Krasnodar Territory, Krasnodar, Vostochno-Kruglikovskaya str., 76/4, block 133 Mobile phone: 89898097123

Lyudmila Kormishkina - Doctor of Economics, Professor, Head of the Department, Department of Theoretical Economics and Economic Security, Federal State Budgetary Educational Institution of Higher Education N. P. Ogarev Mordovian State University 

Kormishkin Evgeny Danilovich - Doctor of Economics, Professor of the Department of Theoretical Economics and Economic Security, Federal State Budgetary Educational Institution of Higher Education N. P. Ogarev Mordovian State University 

Redkous Vladimir Mikhailovich - Doctor of Law, Professor, leading researcher of the Sector of Administrative Law and Administrative Process of the IGP RAS, Professor of the Department of UDPOP of the Central School of Management of the Academy of the Ministry of Internal Affairs of Russia. 10 Znamenka str., Moscow, 119019, E-mail: rwmmos@rambler.ru

Ishchuk Tatiana Leonidovna - Doctor of Economics, Associate Professor, Professor of the Department of Finance and Accounting of the Institute of Economics and Management of the National Research Tomsk State University (01.00.08; 10.00.08; 05.00.08) tana.itl@mail.ru

Ayupova Zaure Karimovna - Doctor of Law, Kazakh National University, Professor, 050020, Kazakhstan, Almaty, ul. Taimanova, 222, sq. 16, zaure567@yandex.ru

Bobrova Anna Vladimirovna - Doctor of Economics, Bzhno-Ural State University (National Research University), Professor, 454090, Russia, Chelyabinsk region, Chelyabinsk, MOPRa Square, 9, sq. 42, ms.Bobrova_AV@mail.ru

Borovikova Elena Vladimirovna - Doctor of Economics, Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Professor, 111538, Russia, Moscow, Moscow and MO, 41 Veshnyakovskaya str., sq. 97, budget105@mail.ru

Burda Alexey Grigorievich - Doctor of Economics, Federal State Budgetary Educational Institution of Higher Education "Kuban State Agrarian University named after I.T. Trubilin", Head of the Department of Economic Cybernetics, 350044, Russia, Krasnodar Krai, Krasnodar, Kalinin str., 13, building 44, sq. 9, agburda@mail.ru

Efremova Tatiana Aleksandrovna - Doctor of Economics, Federal State Budgetary Educational Institution of Higher Education "N.P. Ogarev National Research Mordovian State University", Professor of the Department of Finance and Credit, 430011, Russia, Republic of the Republic of Mordovia, Saransk, 42 Stepan Razin str., sq. 87, efrta@mail.ru

Kobets Pyotr Nikolaevich - Doctor of Law, "All-Russian Research Institute of the Ministry of Internal Affairs of the Russian Federation", Chief Researcher of the Department of Scientific Information, Training of Scientific Personnel and Ensuring the activities of Scientific Councils of the Center for Organizational Support of Scientific Activity, 121069, Russia, Moscow, Povarskaya str., 25, p. 1, pkobets37@rambler.ru

Ledeneva Marina Viktorovna - Doctor of Economics, Volgograd Branch of Plekhanov Russian University of Economics, Professor of the Department of Management and Marketing, ANO VO "Volgograd Institute of Business", Professor of the Department of Economics and Management, 404127, Russia, Volgograd region, Volzhsky, Druzhby str., 45, sq. 121, mledenjova@yandex.ru

Anton Dmitrievich Murzin - Doctor of Technical Sciences, Southern Federal University, Associate Professor, Deputy Dean of the Faculty of Management, Don State Technical University, Associate Professor, Plekhanov Russian University of Economics, Professor, 344012, Russia, Rostov Region, Rostov-on-Don, Bolshaya Sadovaya str., 105/42, office 216, admurzin@yandex.ru

Ovcharov Anton Olegovich - Doctor of Economics, Federal State Autonomous Educational Institution of Higher Education "National Research Nizhny Novgorod State University named after N.I. Lobachevsky", Professor of Accounting Department, Chief Researcher of the Center for Macro and Microeconomics, 603135, Russia, Nizhny Novgorod, prospekt Lenina str., 45 building 3, sq. 47, anton19742006@yandex.ru

Roshchupkina Violetta Viktorovna - Doctor of Economics, Federal State Autonomous Educational Institution of Higher Education "North Caucasus Federal University" , Professor, 355000, Russia, Stavropol Territory, Stavropol, General Margelov str., 7/1, sq. 149, vroshchupkina@ncfu.ru