Taras Shevchenko National University of Kyiv, Yaroslav Mudryi National Law University, State Higher Educational Institution «Kyiv National Economic University named after Vadym Hetman», State Research Institute of the Ministry of Internal Affairs of Ukraine, Kyiv, Ukraine, V.N. Karazin Kharkiv National University, Yaroslav Mudryi National Law University, Taras Shevchenko National University of Kyiv, Taras Shevchenko National University of Kyiv, Yaroslav Mudryi National Law University and State Tax University