A.A. Zhurina1, S.V. Prokopchina2, P.E. Ryabov3, E.Yu. Shchetinin4

1-4 Financial University under the Government of the Russian Federation (Moscow, Russia)

1 alena21081998@yandex.ru; 2 svprokopchina@fa.ru; 3 peryabov@fa.ru; 4 eyshchetinin@fa.ru