ISSN 2413-2322 (Online)
ISSN 2221-1055 (Print)
Chereshnevyi Oleksandr Ihorovych
post-graduate student of the department of audit and state control, Vinnytsia National Agrarian University (3, Soniachna St., Vinnitsa, 21008).
ORCID iD https://orcid.org/0000-0002-8469-9968
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