JEL Classification: G18; G24 DOI: https://doi.org/10.31521/modecon.V30(2021)-33 Shevhenko Lyubov, Candidate of Economic Sciences, Head of the Department of Finance, Accounting and Taxation, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, Kryvyi Rih, Ukraine ORCID ID: 0000-0003-2188-1735 e-mail: shevchenko@donnuet.edu.uа Muliava Valeriia, applicant for higher education, Educational and Scientific Institute of Economics of Management andRead more