JEL Classification: О13. DOI: https://doi.org/10.31521/modecon.V12(2018)-25 Potryvaieva Natalia, Doctor of Economics, Professor, The Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-9781-6529 e-mail: potrivaeva@mnau.edu.ua Dovgal Olena, Candidate of Economic Sciences, Associate Professor of the Department of Economic Theory and Social Sciences, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID:Read more