E. N. Gorbatenko - Ph.D. (Econom.), Associate Professor, Presidential Academy of National Economy and Public Administration (Vladimir branch). E-mail: gorbatenko.el @ yandex.ru

E. N. Gorbatenko - Ph.D. (Econom.), Associate Professor, Financial University under the Government of the Russian Federation, Vladimir branch. E-mail: gorbatenko.el @ yandex.ru