TY JOUR TI AUTOMATED CALCULATION OF REAL SINGLE TAX RATE KW simplified taxation system KW spreadsheets KW data analysis KW single tax JO Modern Technologies and Scientific and Technological Progress AU Kulakova, I.M. AU Bychkova, G.M. PY 2024 IS 2024 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»