JEL Classification: Q16, M41, C88, D83, O33. DOI: https://doi.org/10.31521/modecon.V51(2025)-19 Naida Andrii, PhD (Economics), Associate Professor of the Department of Accounting and Taxation, Odesa State Agrarian University, Odesa, Ukraine ORCID ID: 0000-0002-6371-1382 e-mail: andrew.od2017@gmail.com Kryukova Irina, Doctor of Economics, Professor, Head of the Department of Accounting and Taxes, Odessa State Agrarian University, Odessa, Ukraine ORCID ID:Read more







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