%0 Journal Article %T Tax burden optimization for small and medium-sized businesses: international experience and Russian practice %A Basnukaev, M.S. %A Atueva, E.B. %A Omarov, Z.Z. %K small and medium-sized businesses, optimization of the tax burden, USN, VAT, insurance premiums, patent taxation system, European experience %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 6 %I ITBO University