JEL Classification: O13, Q10, Q12, Q14, Q15, Q24. DOI: https://doi.org/10.31521/modecon.V28(2021)-18 Kushniruk Viktor, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Hotel and catering industry and business organization Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-4368-8912 e-mail: kushnirukvs@mnau.edu.ua Syrtseva Svitlana, Candidate of Economic Sciences, Associate Professor, Associate Professor of Accounting and taxationRead more







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