JEL Classification:G18; G32; O13; Q14. DOI: https://doi.org/10.31521/modecon.V34(2022)-16 Trusova Natalia, Doctor of Economic Sciences, Profesor, 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 Prystemskyi Oleksandr, Doctor of Economic Sciences, Professor, Professor of the Department of Accounting and Taxation, Kherson State Agrarian andRead more