Department of Tax Policy, University of the State Fiscal Service of Ukraine, Irpin city in Kiev Region, Ukraine, Department of Management Accounting, Business Analytics and Statistics, University of the State Fiscal Service of Ukraine, Irpin city in Kiev Region, Ukraine, Department of Accounting and Auditing, Ivan Franko National University of Lviv, Lviv, Ukraine, Department of Finance, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine, Department of accounting and audit, National Technical University Dnipro Polytechnic, Dnipro, Ukraine and Department of International accounting and auditing, Vadym Hetman Kyiv National Economic University, Kyiv, Ukraine