JEL Classification: E27, E29, E62 DOI: https://doi.org/10.31521/modecon.V43(2024)-12 Polchanov A., Doctor of Economic Sciences, Professor, Professor, Associate Professor of Department of Finance and Digital Economy, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine ORCID ID: 0000-0001-6019-9275 e-mail: polchanov@gmail.com Vyhovska N., Doctor of Economic Sciences, Professor, Head of Department of Finance and Digital Economy, Zhytomyr Polytechnic State University, Zhytomyr,Read more