JEL Classification: E24, I25, J01, J21, J23 DOI: https://doi.org/10.31521/modecon.V26(2021)-24 Chyzh Vеra, Doctor of Economics, Professor, Professor of the Department Accounting, Analysis and Taxation, Cherkasy State Technological University, Cherkasy, Ukraine ORCID ID: 0000-0002-6750-1120 e-mail: chizhvera1954@gmail.com Gavrylenko Yana, A Postgraduate Student of the Department Accounting, Analysis and Taxation, Cherkasy State Technological University, Cherkasy, Ukraine ORCID ID: 0000-0002-4122-7928Read more