JEL Classification: K12; M40; M41; G30 DOI: https://doi.org/10.31521/modecon.V36(2022)-05 Hanyaylo Oksana, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Кyiv, Ukraine ORCID ID: 0000-0002-6630-0212 e-mail: oksana_han@ukr.net Savchenko Natalia, PhD in Economics, Associate Professor of the Department of Accounting, Taxation and Audit, Polissia NationalRead more