JEL Classification: G28; H22; H24; H25 DOI: https://doi.org/10.31521/modecon.V40(2023)-07 Natalia Trusova, Doctor of Economic Sciences, Professor, Professor of the Department of Finance, Accounting and Taxation, Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhia, Ukraine ORCID ID: 0000-0001-9773-4534 e-mail: trusova_natalya5@ukr.net Alina Sakun, PhD in Economics, Associate Professor, Associate Professor of the Department of Entrepreneurship, Accounting and Finance, KhersonRead more