JEL Classification: M40. DOI: https://doi.org/10.31521/modecon.V13(2019)-21 Koblianska Olena, PhD (Economics), Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine ORCID ID: 0000-0002-7455-8539 e-mail: elenakob@ukr.net Zakharchuk Anastasiia, Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv,Read more