TY  JOUR
TI  IMPACT OF VALUE ADDED TAX ON CHOICE TAX SYSTEMS FOR SMALL ENTITIES ENTREPRENEURSHIP
KW  tax system
KW  small business
KW  value added tax
KW  financial result
JO  Modern Technologies and Scientific and Technological Progress
AU  Zarubina, Y.V.
AU  Zayceva, E.V.
PY  2026
IS  2026
PB  Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»