JEL Classification: А10, В49, С50, D11. DOI: https://doi.org/10.31521/modecon.V14(2019)-32 Odnoshevnaya Olga, PhD (Economics), Associate Professor of the Department of Accounting, Taxation and Management of Financial and Economic Security, Dniprovsky State Agrarian and Economic University, Dnipro, Ukraine ORCID ID: 0000-0003-4244-0031 e-mail: lelic2602@ukr.net Gubaric Olga, PhD (Economics), Associate Professor of the Department of Accounting, Taxation and Management ofRead more