JEL Classification: L23, M11, M41, М49 DOI: https://doi.org/10.31521/modecon.V20(2020)-39 Snachov Mykola, Candidate of Technical Sciences, Associate Professor of Department of Accounting аnd Taxation, Dnipropetrovsk National University of Railway Transport named after Academician, Dnipro, Ukraine ORCID ID: 0000-0001-7908-0362 e-mail: snachov49@gmail.com Lomtieva Iryna, Senior Lecturer of Department of Accounting аnd Taxation, Dnipropetrovsk National University of Railway Transport named after Academician,Read more