JEL Classification: G32, G33, O13, Q14. DOI: https://doi.org/10.31521/modecon.V12(2018)-22 Melnyk Olga, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8639-7755 e-mail: melnykolga19@gmail.com Molchanova Tetyana, applicant of higher education of the Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolaiv, Ukraine e-mail: molchanova.tanya.996@gmail.comRead more