JEL Classification: M41. DOI: https://doi.org/10.31521/modecon.V48(2024)-18 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: heban200180@ mnau.edu.ua Luhova Olha, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID:Read more