JEL Classification: A 13; E 60; E 69; H 32; H 61. DOI: https://doi.org/10.31521/modecon.V14(2019)-24 Matselyukh Natalia, Doctor of Economics, Professor, Director of the Educational and Scientific Institute of Accounting, Analysis and Audit, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0002-4171-3109 e-mail: nmaceluh@ukr.net Myskin Yurii, PhD (Economics), Associate Professor, doctoral studentRead more