JEL Classification: G32. DOI: https://doi.org/10.31521/modecon.V28(2021)-06 Kozachenko Liliia, PhD of Economics, Associate Professor of Accounting and Taxation Department, Mykolayiv National Agrarian University, Ukraine ORCID ID: 0000-0003-3645-4066 e-mail: kozachenko15@ukr.net Kostyrko Alla, PhD of Economics, Senior Lecturer of Accounting and Taxation Departnent, Mykolayiv National Agrarian University, Ukraine ORCID ID: 0000-0002-2043-1348 e-mail: agkostyrko@mnau.edu.ua Organization of Physical Culture and SportsRead more