TY  JOUR
TI  VALUE-ADDED TAX IN SMALL BUSINESSES: APPLIED ASPECT
KW  small business
KW  financial model
KW  VAT rate
KW  single tax
KW  and tax burden
JO  Modern Technologies and Scientific and Technological Progress
AU  Bychkova, G.M.
PY  2026
IS  2026
PB  Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»