Department of Management and Administration, V. N. Karazin Kharkiv National University, Kharkov, Ukraine, Department of Organization Management, Odessa Regional Institute of Public Administration of the National Academy of Public Administration under the President of Ukraine, Odessa, Ukraine, Department of Management and Financial and Economic Security, Donetsk National Technical University, Pokrovsk, Ukraine, Department of Accounting and Auditing, Ivan Franko National University of Lviv, Lviv, Ukraine, Department of Public, Corporate Finances and Financial Mediation, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine and Department of Management and Logistic, Odessa National Academy of Food Technologies, Odessa, Ukraine

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