JEL Classification: G 28. DOI: https://doi.org/10.31521/modecon.V15(2019)-09 Volosovych Svitlana, Doctor of Economics, Professor of the Department of Finance, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0003-3143-7582 e-mail: volosovich_sv@ukr.net Vasylenko Antonina, PhD (Economics), Associate Professor of the Department of Finance, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0003-2028-9748 e-mail:Read more