JEL Classification: M4, M40, M41, M42, O11, O12. DOI: https://doi.org/10.31521/modecon.V18(2019)-26 Savchenko A., Ph.D. (Economics), Associate Professor, Associate Professor of the Department of Audit and Economic Analysis, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0003-1871-7555 e-mail: ANSavchenko@ukr.net Korotayeva I., Master’s Degree Student, graduate student, University of the State Fiscal Service of Ukraine, Irpin,Read more