E. F. Amirova
Kazan State Agrarian University
Russian Federation

Elmira Faylovna Amirova, Candidate of Economic Sciences, Associate Professor,

65 K. Marx Str., Kazan, 420015

I. N. Safiullin
Kazan State Agrarian University
Russian Federation

Ilnur Nailevich Safiullin, Candidate of Economic Sciences, Associate Professor,

65 K. Marx Str., Kazan, 420015

E. V. Gubanova
Financial University under the Government of the Russian Federation, Kaluga Branch
Russian Federation

Elena Vitalievna Gubanova, Candidate of Economic Sciences, Associate Professor,

17 Chizhevsky Str., Kaluga, 248016

M. M. Khannanov
Kazan State Agrarian University
Russian Federation

Marat Minigayanovich Khannanov, Candidate of Economic Sciences, Associate Professor,

65 K. Marx Str., Kazan, 420015