JEL Classification: M40, M42, L15. DOI: https://doi.org/10.31521/modecon.V21(2020)-12 Hutsalenko Liubov, D.Sc. (Economics), Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine ORCID ID: 0000-0001-5181-8652 e-mail: lyboffv@gmail.com Palahuta Natalia, Master of Economics, Faculty of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine ORCIDRead more







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