1. Department of Customs & Financial Services, Simon Kuznets Kharkiv National University of Economics, 61166 Kharkiv, Ukraine
2. Department of Public Economics and Policy, University of Tartu, 50090 Tartu, Estonia
3. Department of Economic and Entrepreneurship, Sumy National Agrarian University, 40000 Sumy, Ukraine
4. Department of of Marketing, University of Tartu, 50090 Tartu, Estonia
5. Research Center for Industrial Problems of Development, National Academy of Sciences of Ukraine, 61165 Kharkiv, Ukraine
6. Centre of Applied Research in Management and Economics (CARME), School of Technology and Management (ESTG), Polytechnic of Leiria, 2411-901 Leiria, Portugal