JEL Classification: E27; M41; Н19. DOI: https://doi.org/10.31521/modecon.V32(2022)-05 Dubinina Maryna, Doctor of Economics, Professor, Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Cheban Yuliia, PhD (Economics), Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-8231-2918Read more