JEL Classification: M 40. DOI: https://doi.org/10.31521/modecon.V19(2020)-09 Koblianska Olena, Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Candidate of Economic Sciences, Kyiv, Ukraine ORCID ID: 0000-0002-7455-8539 e-mail: elenakob@ukr.net Portnova Olena, Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution Banking University,Read more