JEL Classification: L 11; L 60; L 66; P 42. DOI: https://doi.org/10.31521/modecon.V19(2020)-17 Kushniruk Viktor, PhD (Economics), Associate Professor, Department of Hotel and Catering Industry and Business Organization, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-4368-8912 e-mail: kushnirukvs@mnau.edu.ua Syrtseva Svitlana, PhD (Economics), Associate Professor, Associate Professor of the Department of Accounting and Taxation, Mykolayiv NationalRead more