@article{Basnukaev2026tax,
author={Basnukaev, M.S. and Atueva, E.B. and Omarov, Z.Z.},
title={Tax burden optimization for small and medium-sized businesses: international experience and Russian practice},
journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT},
publisher={ITBO University},
year={2026},
pages={482-488},
volume={0},
issue={6},
}