JEL Classification: D60; D84; G32; G39; M11 DOI: https://doi.org/10.31521/modecon.V30(2021)-07 Burdonos Lyudmila, PhD in Economics, Associate Professor, Chair of Finances, accounting and taxation SHEE «Pereyaslav-Khmelnitsky GPU named Gregory Skovoroda»,Pereyaslav, Ukraine ORCID ID: 0000-0002-1084-0826 e-mail: burdonosluida@ukr.net Vynogradnya Vita, PhD in Economics, Associate Professor, Chair of Finances, accounting and taxation SHEE «Pereyaslav-Khmelnitsky GPU named Gregory Skovoroda»,Pereyaslav, Ukraine ORCIDRead more