JEL Classification: L26, Q13, Q18 DOI: https://doi.org/10.31521/modecon.V50(2025)-20 Natalia Ryzhykova, Doctor of Economics, Professor, Professor of the Department of Accounting, Audit and Taxation, State Biotechnological University: Kharkiv, Ukraine ORCID ID: 0000-0002-3019-8172 e-mail: goncharenkonat@gmail.com Roman Ostapenko, PhD in Economics, Associate Professor Associate Professor of the Department of Accounting, Audit and Taxation State Biotechnological University: Kharkiv, Ukraine ORCIDRead more