00707naa#a2200193#i#450# EN\\bibl\126475 20260710050656.5 2782-4586 20260630b2026####ek#y0engy0150####ca RU Tax burden optimization for small and medium-sized businesses: international experience and Russian practice Journal article Moscow ITBO University 2026 6 с. Journal article local Экономические науки в целом. Политическая экономия. 330 Basnukaev Musa Shamsudinovich Atueva Enara Badursultanovna Omarov Zaur Zulumkhanovich zhpi.ru