%0 Journal Article %T FEATURES OF SMALL BUSINESS TAXATION IN 2024: A PRACTICAL ASPECT %A D'yakova, N.M. %K tax planning tool, small business, simplified taxation system, disadvantages %J Scientific Papers Collection of the Angarsk State Technical University %D 2024 %N 2024 %P 4 %I Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»