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[vc_row][vc_column][vc_column_text] JEL Classification: D60; D84; G32; G39; M11 DOI: https:\/\/doi.org\/10.31521\/modecon.V30(2021)-07 [\/vc_column_text][vc_column_text] Burdonos Lyudmila, PhD in Economics, Associate Professor, Chair of Finances, accounting and taxation SHEE \u00abPereyaslav-Khmelnitsky GPU named Gregory Skovoroda\u00bb,Pereyaslav, Ukraine ORCID ID: 0000-0002-1084-0826 e-mail: burdonosluida@ukr.net Vynogradnya Vita, PhD in Economics, Associate Professor, Chair of Finances, accounting and taxation SHEE \u00abPereyaslav-Khmelnitsky GPU named Gregory Skovoroda\u00bb,Pereyaslav,
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