%0 Journal Article
%T CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION
%A Suglobov, A.E.
%A Minakov, A.V.
%K automated simplified taxation system, ACS, special tax regimes, small and medium enterprises, small business taxation, tax reform
%J Russian Journal of Management
%D 2026
%N 14
%P 16
%I Publishing Center RIOR