JEL Classification: С10, С53, G22 DOI: https://doi.org/10.31521/modecon.V25(2021)-08 Hurina O., Doctor of Economics, Associate Professor, Professor of the Department of Finance and Accounting, V.O. Sukhomlynskyi National University of Mykolaiv, Ukraine ORCID ID: 0000-0002-6315-6067 e-mail: gurina161277@gmail.com Krylenko V., Doctor of Economics, Professor, Professor of the Department of Finance and Accounting, V.O. Sukhomlynskyi National University of Mykolaiv, UkraineRead more