TY  JOUR
TI  CURRENT TRENDS, PROBLEMS AND PROSPECTS FOR TAXATION OF SMALL BUSINESSES USING SPECIAL TAX REGIMES IN THE RUSSIAN FEDERATION
KW  special tax regimes
KW  taxation of small and medium-sized businesses
KW  simplified taxation system
KW  automated system of simplified taxation
KW  unified agricultural tax
KW  patent system
KW  taxes
JO  Russian Journal of Management
AU  Suglobov, A.E.
AU  Minakov, A.V.
PY  2026
IS  14
PB  Publishing Center RIOR