JEL Classification: E22, E27, R10, R11 DOI: https://doi.org/10.31521/modecon.V20(2020)-21 Kozachenko Liliia, Ph.D. (Economics), Associate Professor, Associate Professor of the Department accounting and taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-3645-4066 e-mail: kozachenko15@ukr.net Kramarenko Irina, Ph.D. (Economics), Associate Professor, Dean of the Faculty of Law and Social and Information Technologies, Mykolaiv Interregional Institute of HumanRead more