MINIMUM TAX LIABILITY AS A FACTOR FOR TRANSFORMING ACCOUNTING AND SUSTAINABLE LAND USE IN THE AGRICULTURAL SPHERE Authors Y. Podhorchuk https://orcid.org/0009-0002-6119-7743 О. Yarmoliuk https://orcid.org/0000-0002-0876-457X DOI: https://doi.org/10.32702/2307-2105.2026.3.151 Downloads pdf (Українська) Published 2026-03-20 Issue No. 3 (2026): Efektyvna ekonomika Section Статті