JEL Classification: M40. DOI: https://doi.org/10.31521/modecon.V18(2019)-22 Potryvaieva N., Doctor of Economics, Professor, Professor of the Department Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-9781-6529 e-mail: potrivaeva@mnau.edu.ua Luhova O., PhD (Economics), Senior lecturer of the Department Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-4432-0295 e-mail: lugova@mnau.edu.ua Volhonska A., applicant for higher educationRead more