JEL Classification: L14; M10; M40 DOI: https://doi.org/10.31521/modecon.V39(2023)-23 Yuliia Cheban, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0002-8231-2918 e-mail: heban@mnau.edu.ua Svitlana Syrtseva, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department Accounting and taxation, Mykolaiv National Agrarian University, Mykolaiv,Read more







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