JEL Classification: M40 DOI: https://doi.org/10.31521/modecon.V39(2023)-17 Mamontova Natalia, Doctor of Economic Sciences, Professor, Professor of the Department of Finance, Accounting and Audit of the National University «Ostroh Academy» ORCID ID: 0000-0002-2477-6335 e-mail: nataliya.mamontova@oa.edu.ua Hluschyk Marta, student of the 1-st year of the second (master’s) level of higher education, specialty 071 «Accounting and taxation» of the NationalRead more