JEL Classification: E5, F5, G2, Q34. DOI: https://doi.org/10.31521/modecon.V49(2025)-31 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 Tulush Leonid, PhD in Economics, Senior Researcher, Associate Professor, Head of the Department of Financial, Credit and TaxRead more