JEL Classification: E 44; G 20; G 23. DOI: https://doi.org/10.31521/modecon.V32(2022)-02 Borysiuk, Candidate of Economic Sciences, Associate Professor of Finance, Lesya Ukrainka Volyn National University, Lutsk, Ukraine ORCID ID: 0000-0002-9411-4118 e-mail: lena-borysuk@ukr.net Datsyuk-Tomchuk, Candidate of Economic Sciences, Associate Professor of the Law and Finance Department, Lutsk Institute of Human Development, University of Ukraine, Lutsk, Ukraine ORCIDRead more