JEL Classification: H 25; M 40. Kostyuchenko V., Doctor of Sciences (Economics), Associate Professor, Professor of Accounting and Taxation Department, Kyiv National University of Trade and Economic, Kyiv, Ukraine Malinovskaya A., applicant higher education of Accounting, Audit and Economic Systems Faculty, Kyiv National University of Trade and Economics, Kyiv, Ukraine Mamonova A., the applicant higher education ofRead more