TY  JOUR
TI  CURRENT TRENDS AND PROBLEMS OF APPLICATION OF THE AUTOMATED SIMPLIFIED TAXATION SYSTEM (AUSN) REGIME IN THE RUSSIAN FEDERATION
KW  automated simplified taxation system
KW  ACS
KW  special tax regimes
KW  small and medium enterprises
KW  small business taxation
KW  tax reform
JO  Russian Journal of Management
AU  Suglobov, A.E.
AU  Minakov, A.V.
PY  2026
IS  14
PB  Publishing Center RIOR