JEL Classification: L99; L80; L90; L91; L81; M11; С61; H80; L80 DOI: https://doi.org/10.31521/modecon.V24(2020)-30 Sokoliuk K., Student at the Department of Economy of Enterprise, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0002-4790-3130 e-mail: aaaleхandrovnaaa@gmail.com Lyashenko A., Associate Professor, Professor of the Department of Economy of Enterprise, University of the State FiscalRead more