JEL Classification: Е64, Е69, Н21, Н61. DOI: https://doi.org/10.31521/modecon.V21(2020)-29 Savitska Svitlana, PhD in Economics, Assistant of the Department of Accounting, Taxation and E-Business Technologies, State Agrarian and Engineering University in Podilya, Kamyanets-Podilsky, Ukraine ORCID ID: 0000-0003-1739-3536 e-mail: ovcharss15@gmail.com Fugelo Pavlina, PhD in Economics, Associate Professor of the Department of Finance, Banking, Insurance and Electronic Payment Systems,Read more