JEL Classification: L10; L81. DOI: https://doi.org/10.31521/modecon.V50(2025)-05 Oleksandr Burlakov, PhD in Economic, Assistant Professor at the Department of Accounting, Taxation and E-business Technology, Higher educational institution «Podillia State University», Ukraine ORCID ID: 0000-0003-2753-3600 e-mail: burlakovos@pdatu.edu.ua Yuliia Voloshchuk, Doctor of Economics, Professor,Professor of the Department of Economy, Entrepreneurship, Trade and Exchange Activities, Higher educational institution «Podillia StateRead more







Українська