JEL Classification: A13; М14. DOI: https://doi.org/10.31521/modecon.V13(2019)-13 Dubinina M., Doctor of Economics, Professor, Professor of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Galkin V., Senior Lecturer of the Department of Accounting and Taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0003-4685-9630 e-mail: halkinvv@mnau.edu.ua Trum O., applicant for higher educationRead more