JEL Classification: G30, G33 DOI: https://doi.org/10.31521/modecon.V36(2022)-20 Tovpyk D. V., student of the 1st year of the master’s level, National University «Ostroh Academy», Ostroh, Ukraine ORCID ID: 0000-0001-9282-3589 e-mail: daria.tovpyk@oa.edu.ua Demianchuk O. I., Doctor of Economics, Associate Professor of the Department of Finance, Accounting and Audit, National University «Ostroh Academy», Ostroh, Ukraine ORCID ID: 0000-0002-4930-3315 e-mail: olha.demianchuk@oa.edu.ua Read more