<< \u041f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0434\u043e \u0437\u043c\u0456\u0441\u0442\u0443<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] JEL Classification: L23; \u041c11; Q19. DOI: https:\/\/doi.org\/10.31521\/modecon.V55(2026)-12 [\/vc_column_text][vc_column_text]Liudmyla Hnatyshyn, Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Taxation, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Lviv, Ukraine ORCID: 0000-0003-4425-0514 e-mail: gnatluda76@gmail.com Vadym Varfalyuk, Postgraduate student, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Lviv, Ukraine
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