JEL Classification:G3; G22; G52; O32. DOI: https://doi.org/10.31521/modecon.V45(2024)-02 Borysiuk O. V., PhD (Economics) Associate Professor of the Department of Finance, Lesya Ukrainka Volyn National University, Lutsk, Ukraine ORCID ID: 0000-0002-9411-4118 e-mail: lena-borysuk@ukr.net Datsyuk-Tomchuk M. B., PhD (Economics) Associate Professor of the Department of Finance and Law, Lutsk Institute of Human Development of “Ukraine” University, Lutsk, UkraineLutsk,Read more