JEL Classification: M410. DOI: https://doi.org/10.31521/modecon.V28(2021)-09 Moshkovska Olena, Doctor of Economics, Professor of Accounting and Taxation Department, Kyiv National Trade and Economic University ORCID ID: 0000-0002-1176-9478 e-mail: M_Kulgeiko@ukr.net Manachynska Yulia, Candidate of Economic Sciences (Ph.D.), Associate Professor, Department of Accounting and Taxation, Chernivtsi Trade and Economics Institute of Kyiv National Trade and Economic University ORCID ID:Read more