JEL Classification: C 88, M 12, L 86, J 21. DOI: https://doi.org/10.31521/modecon.V25(2021)-04 Burlakov Alexandr, PhD in Economic, Assistant Professor at the Department of Accounting, Taxation and E-business Technology, State Agrarian and Engineering University in Podilla, Ukraine ORCID: 0000-0003-2753-3600 e-mail: alexburl1982@gmail.com Mushenyk Irina, PhD in Economic, Assistant Professor at the Department of Mathematical Subjects, Computer ScienceRead more