JEL Classification: М20 DOI: https://doi.org/10.31521/modecon.V29(2021)-13 Gurina Natalia, Candidate of Economic Sciences, Associate Professor, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0001-9433-069X e-mail: g-nataliya@ukr.net Targonska Lesia, student, Educational and Scientific Institute of Accounting, Analysis and Audit, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0002-6075-8476 e-mail: lesia0055@ukr.netRead more