JEL Classification: E63; H79; L97 DOI: https://doi.org/10.31521/modecon.V26(2021)-05 Glukhova Valentyna, PhD (Economics), Associate Professor, Head of the Department of Accounting and Finance, Kremenchuk Mykhailo Ostrogradskyi National University, Kremenchuk, Ukraine ORCID ID: 0000-0003-3120-9651 e-mail: glukhova710@gmail.com Kravchenko Kristina, Applicant of Higher Education, Faculty of Economics and Management, Kremenchuk Mykhailo Ostrogradskyi National University, Kremenchuk, Ukraine ORCID ID: 0000-0002-1287-9249 e-mail:Read more