JEL Classification:Q12, Q14, G32. DOI: https://doi.org/10.31521/modecon.V34(2022)-15 Tomashuk Inna PhD of Economics, Senior Lecturer Department of Economics and Entrepreneurship Vinnytsіa National Agrarian University, Vinnytsіa, Ukraine ORCID ID: 0000-0001-6847-3136 e-mail: tomashuk.inna@ukr.net Tomashuk Iryna Рostdgraduate Student Department of Financial and Credit and Tax Policy National Scientific Centre «Institute of Agrarian Economics», Кyiv, Ukraine ORCID ID: 0000-0003-3010-0558 e-mail: iryna8000@icloud.comRead more