JEL Classification: M41, H25, F14 DOI: https://doi.org/10.31521/modecon.V50(2025)-21 Syrtseva Svitlana, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4824-3741 e-mail: sirceva@mnau.edu.ua Luhova Olha, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCIDRead more








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