JEL Classification: E24, M41 DOI: https://doi.org/10.31521/modecon.V24(2020)-08 Dubinina Maryna, Doctor of Economics, Professor, Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Telovata Mariia, Dsc in pedagogics, Professor, Head of the Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine ORCIDRead more