1. Russian State Agrarian University—Moscow Timiryazev Agricultural Academy, 127550 Moscow, Russia
2. Independent Researcher, 101000 Moscow, Russia
3. Department of Accounting and Taxation, Plekhanov Russian University of Economics, 115093 Moscow, Russia
4. Department of Economics, Moscow Region State University, 141014 Mytishchi, Russia
5. Department of Business Analytics of the Faculty of Taxes, Audit and Business Analysis, Financial University under the Government of the Russian Federation, 125993 Moscow, Russia