JEL Classification: M41; М48 DOI: https://doi.org/10.31521/modecon.V20(2020)-22 Kravchenko Olena, PhD (Economics), Associate Professor, Department of Accounting and Taxation, Educational and Research Institute of Business Technologies “UABS” Sumy State University, Sumy, Ukraine ORCID ID: 0000-0001-5927-8814 e-mail: e.kravchenko@uabs.sumdu.edu.ua Ovcharova Natalya, PhD (Economics), assistant professor of the Department of Accounting and taxation, Educational and Research Institute of Business Technologies “UABS” SumyRead more