JEL Classification: A1, A10, L51, L52. DOI: https://doi.org/10.31521/modecon.V11(2018)-15 Lisnichuk O., Candidate of Economic Sciences, Associate Professor of the Department of Finance named after L. L. Tarangul, University of the State Fiscal Service of Ukraine, Irpin, Ukraine e-mail: oksanaskvur81@gmail.com Dobrodzii D., student (2nd) master’s degree, Institute of Finance and Banking of University of the State Fiscal Service of Ukraine,Read more