TY JOUR TI UNPROFITABLE ACTIVITIES OF SMALL BUSINESSES: FEATURES OF THE ASSESSMENT OF THE TAX BURDEN KW simplified taxation system KW small business KW loss KW tax burden KW assessment JO Modern Technologies and Scientific and Technological Progress AU D'yakova, N.M. PY 2024 IS 2024 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»