TY JOUR TI PECULIARITIES OF APPLICATION OF SPECIAL TAX REGIMES FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA KW small business KW small business entities KW state support of small business KW taxes and taxation KW special tax regimes KW tax benefits KW simplified tax system KW single agricultural tax KW single imputed income tax KW patent system of taxation KW tax problems KW tax burden JO Russian Journal of Management AU Anoshina, Y.F. PY 2019 IS 7 PB Publishing Center RIOR