@article{Suglobov2026current, author={Suglobov, A.E. and Minakov, A.V.}, title={CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION}, journal={Russian Journal of Management}, publisher={Publishing Center RIOR}, year={2026}, pages={1-17}, volume={14}, issue={3}, }