JEL Classification: G31, H54 DOI: https://doi.org/10.31521/modecon.V23(2020)-28 Potryvaieva Natalia, Doctor of Economics, Professor of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-9781-6529 e-mail: potrivaeva@mnau.edu.ua Pelypkanych Inha, Postgraduate, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8798-3086 e-mail: pelipkanich@mnau.edu.ua Potryvaieva Oleksandra, Applicant for higher education, Mykolayiv National Agrarian University, Mykolayiv,Read more