JEL Classification: G12; G21; G31 DOI: https://doi.org/10.31521/modecon.V35(2022)-19 Trusova N. V., Doctor of Economic Sciences, Professor, Professor of the Depart-ment of Finance, Accounting and Taxation Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhia, Ukraine ORCID ID: 0000-0001-9773-4534 e-mail: trusova_natalya5@ukr.net Kondratska N. M., PhD in Economics, Associate Professor, Associate Professor of the Department of Finance and economic security National UniversityRead more