JEL Classification: М 41. DOI: https://doi.org/10.31521/modecon.V19(2020)-12 Kolisnyk Olena, PhD (Economics), Associate Professor of the Department of Accounting, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0003-1755-5638 e-mail: kolesnik_l09@ukr.net Gordienko Tatiana, Student of higher education of the first (bachelor level), University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0001-7848-5675 e-mail:Read more