JEL Classification: H25, Р32, К34, М49 DOI: https://doi.org/10.31521/modecon.V23(2020)-19 Matros Olena, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, Uman National University of Horticulture, Uman, Ukraine ORCID ID: 0000-0001-7133-4700 e-mail: matros.helena@gmail.com Melnyk Liudmyla, Doctor of Economics, Professor, The Head of the Department of Accounting and Taxation, Uman National University of Horticulture, Uman,Read more