JEL Classification: H 61, H 71, H 77, H 81. DOI: https://doi.org/10.31521/modecon.V13(2019)-04 Boiko Svitlana, PhD (Economics), Associate Professor of the Department of Finance, National University of Food Technologies, Kyiv, Ukraine ORCID ID: 0000-0002-1333-0397 e-mail: svitlanaboyko@ukr.net Hoshovska Valentyna, PhD (Economics), Associate Professor of the Department of Finance, Accounting and Audit, National Transport University, Kyiv, Ukraine ORCIDRead more