@article{Zarubina2026impact,
author={Zarubina, Y.V. and Zayceva, E.V.},
title={IMPACT OF VALUE ADDED TAX ON CHOICE TAX SYSTEMS FOR SMALL ENTITIES ENTREPRENEURSHIP},
journal={Modern Technologies and Scientific and Technological Progress},
publisher={Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»},
year={2026},
pages={374-375},
volume={2026},
issue={1},
}