JEL Classification: E24, M41. DOI: https://doi.org/10.31521/modecon.V18(2019)-28 Syrtseva S., PhD (Economics), Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-4824-3741 e-mail: sirceva@mnau.edu.ua Cheban Y., PhD (Economics), Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-8231-2918 e-mail:Read more