JEL Classification: G21; G28; G32. DOI: https://doi.org/10.31521/modecon.V34(2022)-01 Blaschuk-Devyatkina Natalia, PhD (Economics), Associate Professor, Associate Professor of the Department of Financial Management, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0003-1860-3929 e-mail: rdproton@yahoo.com Bednarchuk Victoria, Master, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0002-7666-5477 e-mail: bednarchuk.viktoria@gmail.com Koval-Ihnatyshyna Vasylyna, Master, Ivan FrankoRead more