JEL Classification: M41; M49; Н1 DOI: https://doi.org/10.31521/modecon.V49(2025)-35 Cheban Yuliia, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-8231-2918 e-mail: heban@mnau.edu.ua Rahulina Anastasiia, applicant higher education, Mykolayiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0009-0001-8328-8614 e-mail: nastya.ragulina.2004@gmail.com Velychko Nataliia, applicant higher education, MykolayivRead more