JEL Classification: М10; M40; M49; К 10; К39; Н20 DOI: https://doi.org/10.31521/modecon.V42(2023)-06 Hanyaylo Oksana, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Кyiv, Ukraine ORCID ID: 0000-0002-6630-0212 e-mail: oksana_han@ukr.net Savchenko Natalia, PhD in Economics, Associate Professor of the Department of Accounting,Taxation and Audit,Read more