TY  JOUR
TI  Tax burden optimization for small and medium-sized businesses: international experience and Russian practice
KW  small and medium-sized businesses
KW  optimization of the tax burden
KW  USN
KW  VAT
KW  insurance premiums
KW  patent taxation system
KW  European experience
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Basnukaev, M.S.
AU  Atueva, E.B.
AU  Omarov, Z.Z.
PY  2026
IS  0
PB  ITBO University