JEL Classification: Q11; Q18; M11. DOI: https://doi.org/10.31521/modecon.V32(2022)-10 Pavliuk Svitlana, PhD (Economics), Associate Professor, Deapartment of Hotel and Restaurant Business and Business Organization, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-9093-5237 e-mail: svetlanapavliyk@gmail.com Kuzoma Vitaliy, PhD (Economics), Associate Professor, Department of Accounting and Taxation, Mykolayiv National Agrarian University, Ukraine ORCID ID: 0000-0002-6763-2120 e-mail: kuzyoma@mnau.edu.ua MusienkoRead more