JEL Classification: M11; M40; D83 DOI: https://doi.org/10.31521/modecon.V38(2023)-22 Sirenko Natalia, Doctor of Economics, Professor, The Head of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-1660-1073 e-mail: sirenko@mnau.edu.ua Semeniuk Anastasiia, Applicant of Higher Education, Accounting and Finanсe Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0009-0000-7373-0627 e-mail: a.semeniuk2002@gmail.comRead more