JEL Classification: Q16; Q01; O31. DOI: https://doi.org/10.31521/modecon.V55(2026)-39 Tsvihun Inna, Doctor of Economics, Professor, Head of the Department of Accounting, Taxation and Electronic Business Technologies, Higher Education Institution «Podillia State University», Kamenets-Podilskyi, Ukraine ORCID: 0000-0003-2752-267X e-mail: ia_tsvigyn@ukr.net Matiyash Volodymyr, PhD student (third-cycle, educational and scientific level of higher education), Specialty 073 “Management”, Higher Education Institution «PodilliaRead more







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