%0 Journal Article %T THE VALUE ADDED TAX AND ITS IMPACT ON THE CHOICE OF TAX SYSTEM %A Bychkova, G.M. %K tax system, small business, value added tax, financial result. %J Scientific Papers Collection of the Angarsk State Technical University %D 2019 %N 2019 %P 5 %I Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»