JEL Classification: H 26, K42; M 40. DOI: https://doi.org/10.31521/modecon.V53(2025)-24 Luhova Olha, Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4432-0295 e-mail: lugova@mnau.edu.ua Politikina Inna, student of the Accounting and Finance Faculty, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0009-0002-7144-0882 e-mail: innapolitikina965@gmail.comRead more








Українська