JEL Classification: M41; М48 DOI: https://doi.org/10.31521/modecon.V21(2020)-25 Ovcharova Natalia, PhD (Economics), Assistant Professor, Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0002-8362-3283 e-mail: n.ovcharova@uabs.sumdu.edu.ua Kravchenko Olena, PhD (Economics), Associate Professor, Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0001-5927-8814 e-mail: e.kravchenko@uabs.sumdu.edu.ua Ustyk Yevheniia, Student, Sumy State University, Sumy,Read more