Zakharov S. V., Postgraduate student at the Department of Financial Law, Ukraine, Kharkiv

Pashynskyi A. P., ,

Mikriukov A. O., Graduate student at the Department of Financial Law, Ukraine, Kharkiv

Pavlunenko K. L., lawyer, certified auditor, graduate student of the Department of Financial Law, Ukraine, Kharkiv

Shevchuk D. S., Postgraduate student of the Department of Financial Law, Ukraine, Kharkiv