%0 Journal Article %T CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION %A Suglobov, A.E. %A Minakov, A.V. %K special tax regimes, taxation of small and medium-sized businesses, simplified taxation system, automated system of simplified taxation, unified agricultural tax, patent system, taxes %J Russian Journal of Management %D 2026 %N 14 %P 16 %I Publishing Center RIOR