%0 Journal Article %T VALUE-ADDED TAX IN SMALL BUSINESSES: APPLIED ASPECT %A Bychkova, G.M. %K small business, financial model, VAT rate, single tax, and tax burden %J Modern Technologies and Scientific and Technological Progress %D 2026 %N 2026 %P 1 %I Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»