JEL Classification: H 20; H 70; H 72. DOI: https://doi.org/10.31521/modecon.V33(2022)-14 Smolinska Sofia, PhD (Economics), Associate Professor, Associate Professor of the Department of Financial Management, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0002-7355-6988 e-mail: sdgnatkovich@ukr.net Skidan Ulyana, higher education seeker, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0003-1378-0563 e-mail: ulyana.skydan@gmail.comRead more