JEL Classification: L23; М11; Q19. DOI: https://doi.org/10.31521/modecon.V55(2026)-12 Liudmyla Hnatyshyn, Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Taxation, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Lviv, Ukraine ORCID: 0000-0003-4425-0514 e-mail: gnatluda76@gmail.com Vadym Varfalyuk, Postgraduate student, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Lviv, Ukraine ORCID:Read more







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