TY JOUR TI OPTIMIZATION MODEL OF TAX SYSTEM SELECTION KW tax regime KW optimization models KW general taxation system KW simplified taxation system JO Bulletin of the Angarsk State Technical University AU Bychkova, G.M. AU Kulakova, I.M. PY 2023 IS 1 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»