JEL Classification: E24, M41 DOI: https://doi.org/10.31521/modecon.V25(2021)-13 Ksonzhyk Іryna, Doctor of Economics, Professor, Professor of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-5172-3821 e-mail: ksonzhyk@mnau.edu.ua Pisochenko Tetiana, Candidate of Economic Sciences, Assistant, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001 5647-8167 e-mail: pisochenko@mnau.edu.ua Petrov Pavel, candidate for a master’sRead more