JEL Classification: Н60, Н62, Н69. DOI: https://doi.org/10.31521/modecon.V12(2018)-15 Koliada T., Candidate of Sciences (Economics), Associate Professor, Associate Professor of the Deparment of Finance, National University of State Tax Service of Ukraine, Irpin, Ukraine ORCID: 0000-0002-1574-4446 e-mail: t.a.koliada@gmail.com Kosmynina Е., student of the Training and Research Institute of Finance, Banking, National University of State Tax Service of Ukraine, Irpin, UkraineRead more