JEL Classification: M41; M48; G30; D81. DOI: https://doi.org/10.31521/modecon.V55(2026)-32 Proskurina Nelia, Doctor of Economic Sciences, Professor, Professor of the Department of Accounting and Taxation, Zaporizhzhia National University, Zaporizhzhia, Ukraine ORCID: 0000-0001-8674-1720 e-mail: profauditzp@ukr.net Goncharova Valentina, Candidate of Sciences in Public Administration, Associate Professor, Associate Professor of the Department of Accounting and Taxation, Zaporizhzhia National University, Zaporizhzhia,Read more







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