JEL Classification: C02; G22; G32. DOI: https://doi.org/10.31521/modecon.V29(2021)-19 Petruk O., Doctor of Economic Sciences, Professor of Department of Finance and Crediting, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine ORCID ID: 0000-0002-5351-5679 e-mail: petruk6@gmail.com Polchanov A., Doctor of Economic Sciences, Associate Professor, Associate Professor of Department of Finance and Crediting, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine ORCID ID:Read more