JEL Classification: I 22, I 28, O 10, O 30, O 38. DOI: https://doi.org/10.31521/modecon.V25(2021)-03 Burdonos Lyudmila, PhD in Economics, Associate Professor of the Department of Finances, Accounting and Taxation, SHEE “Pereyaslav-Khmelnitsky GPU named Gregory Skovoroda”, Pereyaslav, Ukraine ORCID: 0000-0002-1084-0826 e-mail: burdonosluida@ukr.net Vynogradnya Vita, PhD in Economics, Associate Professor, Chair of Finances, Accounting and Taxation SHEERead more