JEL Classification: L92; M41… DOI: https://doi.org/10.31521/modecon.V28(2021)-02 Boiko Nataliia, Senior Lecturer of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine ORCID ID: 0000-0002-0074-235X e-mail: boiko.natalia01@gmail.com Turpak Tetiana, PhD (Economics), Associate Professor of Finance, Accounting and Auditing Department, National Transport University, Kyiv, Ukraine ORCID ID: 0000-0002-5261-6777 e-mail: turpak64@gmail.com Nazarenko Yaroslava, PhD (Economics), Associate Professor ofRead more