JEL Classification: Q01, P35. DOI: https://doi.org/10.31521/modecon.V13(2019)-25 Makarenko I. O., Doctor of Economics, Associate Professor of Accounting and Taxation Department, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0001-7326-5374 e-mail: i.o.makarenko.rmv@gmail.com Bychenko D. O., Master-student, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0002-6001-3052 e-mail: diana.bychenko@ukr.net Makarenko S. M., PhD student of Economic Cybernetics Department, Sumy State University, Sumy, Ukraine ORCID ID: 0000-0001-6455-3585 e-mail:Read more







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