diff --git a/app/code/Magento/TaxImportExport/Test/Unit/Controller/Adminhtml/Rate/ExportPostTest.php b/app/code/Magento/TaxImportExport/Test/Unit/Controller/Adminhtml/Rate/ExportPostTest.php
index 79309f6fbd520..a38da21d94cb8 100644
--- a/app/code/Magento/TaxImportExport/Test/Unit/Controller/Adminhtml/Rate/ExportPostTest.php
+++ b/app/code/Magento/TaxImportExport/Test/Unit/Controller/Adminhtml/Rate/ExportPostTest.php
@@ -1,4 +1,4 @@
-<?php
+<?php declare(strict_types=1);
 /**
  * Copyright © Magento, Inc. All rights reserved.
  * See COPYING.txt for license details.
@@ -6,23 +6,35 @@
 
 namespace Magento\TaxImportExport\Test\Unit\Controller\Adminhtml\Rate;
 
-use Magento\Framework\TestFramework\Unit\Helper\ObjectManager as ObjectManagerHelper;
 use Magento\Framework\App\Filesystem\DirectoryList;
+use Magento\Framework\App\Response\Http\FileFactory;
+use Magento\Framework\DataObject;
+use Magento\Framework\ObjectManagerInterface;
+use Magento\Framework\TestFramework\Unit\Helper\ObjectManager as ObjectManagerHelper;
+use Magento\Store\Model\ResourceModel\Store\Collection;
+use Magento\Store\Model\Store;
+use Magento\Tax\Model\Calculation\Rate\Title;
+use Magento\TaxImportExport\Controller\Adminhtml\Rate\ExportPost;
+use PHPUnit\Framework\MockObject\MockObject;
+use PHPUnit\Framework\TestCase;
 
-class ExportPostTest extends \PHPUnit\Framework\TestCase
+/**
+ * @SuppressWarnings(PHPMD.CouplingBetweenObjects)
+ */
+class ExportPostTest extends TestCase
 {
     /**
-     * @var \Magento\TaxImportExport\Controller\Adminhtml\Rate\ExportPost
+     * @var ExportPost
      */
     private $controller;
 
     /**
-     * @var \PHPUnit_Framework_MockObject_MockObject
+     * @var MockObject
      */
     private $fileFactoryMock;
 
     /**
-     * @var \PHPUnit_Framework_MockObject_MockObject
+     * @var MockObject
      */
     private $objectManagerMock;
 
@@ -31,13 +43,13 @@ class ExportPostTest extends \PHPUnit\Framework\TestCase
      */
     private $objectManagerHelper;
 
-    protected function setUp()
+    protected function setUp(): void
     {
         $this->objectManagerHelper = new ObjectManagerHelper($this);
-        $this->fileFactoryMock = $this->createMock(\Magento\Framework\App\Response\Http\FileFactory::class);
-        $this->objectManagerMock = $this->createMock(\Magento\Framework\ObjectManagerInterface::class);
+        $this->fileFactoryMock = $this->createMock(FileFactory::class);
+        $this->objectManagerMock = $this->createMock(ObjectManagerInterface::class);
         $this->controller = $this->objectManagerHelper->getObject(
-            \Magento\TaxImportExport\Controller\Adminhtml\Rate\ExportPost::class,
+            ExportPost::class,
             [
                 'fileFactory' => $this->fileFactoryMock,
                 'objectManager' => $this->objectManagerMock
@@ -47,7 +59,7 @@ protected function setUp()
 
     public function testExecute()
     {
-        $headers = new \Magento\Framework\DataObject(
+        $headers = new DataObject(
             [
                 'code' => __('Code'),
                 'country_name' => __('Country'),
@@ -63,9 +75,9 @@ public function testExecute()
             ',"{{zip_is_range}}","{{zip_from}}","{{zip_to}}"';
         $content = $headers->toString($template);
         $content .= "\n";
-        $storeMock = $this->createMock(\Magento\Store\Model\Store::class);
+        $storeMock = $this->createMock(Store::class);
         $storeCollectionMock = $this->objectManagerHelper->getCollectionMock(
-            \Magento\Store\Model\ResourceModel\Store\Collection::class,
+            Collection::class,
             []
         );
         $rateCollectionMock = $this->objectManagerHelper->getCollectionMock(
@@ -78,12 +90,12 @@ public function testExecute()
             []
         );
         $storeCollectionMock->expects($this->once())->method('setLoadDefault')->willReturnSelf();
-        $rateTitleMock = $this->createMock(\Magento\Tax\Model\Calculation\Rate\Title::class);
+        $rateTitleMock = $this->createMock(Title::class);
         $rateTitleMock->expects($this->once())->method('getCollection')->willReturn($taxCollectionMock);
         $storeMock->expects($this->once())->method('getCollection')->willReturn($storeCollectionMock);
         $this->objectManagerMock->expects($this->any())->method('create')->willReturnMap([
-            [\Magento\Store\Model\Store::class, [], $storeMock],
-            [\Magento\Tax\Model\Calculation\Rate\Title::class, [], $rateTitleMock],
+            [Store::class, [], $storeMock],
+            [Title::class, [], $rateTitleMock],
             [\Magento\Tax\Model\ResourceModel\Calculation\Rate\Collection::class, [], $rateCollectionMock]
         ]);
         $rateCollectionMock->expects($this->once())->method('joinCountryTable')->willReturnSelf();