%0 Journal Article %T IMPACT OF VALUE ADDED TAX ON CHOICE TAX SYSTEMS FOR SMALL ENTITIES ENTREPRENEURSHIP %A Zarubina, Y.V. %A , .. %K tax system, small business, value added tax, financial result %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»