JEL Classification: M42; M50. DOI: https://doi.org/10.31521/modecon.V52(2025)-36 Sherstiuk Oleksandr, Doctor of Economics, Associate Professor, Leading Researcher of Accounting and Taxation Department, National Scientific Center “Institute of Agrarian Economics”, Kyiv, Ukraine ORCID ID: 0000-0002-9866-511X e-mail: osherstiuk@gmail.com Ostapchuk Serhii, PhD (Economics), Senior Researcher of Accounting and Taxation Department, National Scientific Center “Institute of Agrarian Economics”, Kyiv, Ukraine ORCIDRead more







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