JEL Classification: H70, H79, O33 DOI: https://doi.org/10.31521/modecon.V20(2020)-23 Kruhliakova Vira, Candidate of Economic Sciences, Associate Professor of the Department of Financial Management, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0002-0688-8704 e-mail: vira.krugliakova@gmail.com Sushko Vadym, Student of higher education of the first (bachelor) level, Faculty of financial management and business, Ivan Franko National University of Lviv,Read more