1. Grant Thornton Audit, s.r.o., 811 06 Bratislava, Slovakia
2. Institute of Economics, Pan-European University, 820 09 Bratislava, Slovakia
3. Institute of Economics and Management, Slovak University of Agriculture in Nitra, 949 01 Nitra-Chrenová, Slovakia
4. Department of Financial Markets and Technologies, State Tax University, 08200 Irpin, Ukraine
5. Department of International Economic Relations, State Tax University, 08200 Irpin, Ukraine