JEL Classification: C10; F17; F47 DOI: https://doi.org/10.31521/modecon.V22(2020)-17 Turzhanskyi Vitalii, Candidate of Economic Sciences, Associate Professor, Senior Research Worker of the Department of Custom Risks Research of the Research Center of Custom Matter of the Research Institute of Fiscal Politics of the University Government fiscal service of Ukraine, Khmelnytskyi, Ukraine ORCID ID: 0000-0001-7920-8389 e-mail: turzhansky81@gmail.com Read more