@article{Bychkova2026value-added,
author={Bychkova, G.M.},
title={VALUE-ADDED TAX IN SMALL BUSINESSES: APPLIED ASPECT},
journal={Modern Technologies and Scientific and Technological Progress},
publisher={Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»},
year={2026},
pages={364-365},
volume={2026},
issue={1},
}