JEL Classification: E50, E58, E59, G21, G24. DOI: https://doi.org/10.31521/modecon.V17(2019)-29 Paranytsia N., PhD (Economics), Associate Professor, Associate Professor of the Department of Management Accounting, Business Analytics and Statistics, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0003-3682-4979 e-mail: n_paranytsya@ukr.net Chubenko V., Master of Department of Banking and Financial Monitoring, University of the State FiscalRead more