JEL Classification: E5, F5, G2, Q34. DOI: https://doi.org/10.31521/modecon.V47(2024)-18 Tulush Leonid, PhD in Economics, Senior Researcher, Associate Professor, Head of the Department of Financial and Credit and Tax Policy, National Scientific Center «Institute of Agrarian Economics», Kyiv, Ukraine ORCID ID: 0000-0002-3922-5245 e-mail: tulush@ukr.net Trusova Natalia, Doctor of Economic Sciences, Professor, Professor of the Department of Finance,Read more