%0 Journal Article %T Modern accounting and taxation methods for small businesses in the Russian Federation %A Karakaeva, E.U. %A Gulmagomedova, G.A. %A Israilova, Z.R. %K small business, SMEs (Small and medium-sized enterprises), taxation, accounting, Unified Tax System (Simplified Taxation System), VAT (Value Added Tax), Federal Law No. 176-FZ, FSB (Federal Accounting Standards), digitalization, business fragmentation, tax amnesty, special tax regimes %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2025 %N 0 %P 7 %I ITBO University