JEL Classification: D92, E22, G32 DOI: https://doi.org/10.31521/modecon.V36(2022)-21 Natalia Trusova, Doctor of Economic Sciences, Professor, Professor of the Depart-ment of Finance, Accounting and Taxation, Dmytro Motornyi Tavria State Agrotech-nological University, Zaporizhzhia, Ukraine ORCID ID: 0000-0001-9773-4534 e-mail: trusova_natalya5@ukr.net Natalia Kukina, PhD in Economics, Associate Professor, Associate Professor of the Department of Department of Economics and Business, DmytroRead more