TY JOUR TI FEATURES OF SMALL BUSINESS TAXATION IN 2024: A PRACTICAL ASPECT KW tax planning tool KW small business KW simplified taxation system KW disadvantages JO Scientific Papers Collection of the Angarsk State Technical University AU D'yakova, N.M. PY 2024 IS 2024 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»