TY JOUR TI THE VALUE ADDED TAX AND ITS IMPACT ON THE CHOICE OF TAX SYSTEM KW tax system KW small business KW value added tax KW financial result. JO Scientific Papers Collection of the Angarsk State Technical University AU Bychkova, G.M. PY 2019 IS 2019 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»