JEL Classification: F01, M41, М40 DOI: https://doi.org/10.31521/modecon.V21(2020)-19 Kostyuchenko Valentina, Doctor of Economics, Professor of the Accounting and Taxation Department, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0002-3121-842X e-mail: valentynak1098@gmail.com Malinovskaya Alyona, Master’s Degree, Faculty of Finance and Accounting, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0003-4346-2101 e-mail:Read more