JEL Classification: G01; G21; G32; H12; Q14 DOI: https://doi.org/10.31521/modecon.V41(2023)-18 Trusova Natalia, 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 Kozak Vitalii, graduate student of the third (educational and scientific) level of higher education Dmytro Motornyi TavriaRead more