JEL Classification: C51, L20, M20. DOI: https://doi.org/10.31521/modecon.V21(2020)-04 Boreіko Nataliіa, Candidate of Sciences (Economics), Senior Researcher of the Department of Tax and Customs Audit Development, Research Institute of Fiscal Policy, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0001-5808-4823 e-mail: boreyko.nat@gmail.com Paranytsia Serhii, Candidate of Law, Associate Professor, Professor of the DepartmentRead more