JEL Classification: G21, G32, M10, M14 DOI: https://doi.org/10.31521/modecon.V58(2026)-14 Dubinina Maryna, Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Bodnar Olena., PhD in Economics, Associate Professor, Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0002-0152-4290 e-mail:Read more







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