TY  JOUR
TI  Modern accounting and taxation methods for small businesses  in the Russian Federation
KW  small business
KW  SMEs (Small and medium-sized enterprises)
KW  taxation
KW  accounting
KW  Unified Tax System (Simplified Taxation System)
KW  VAT (Value Added Tax)
KW  Federal Law No. 176-FZ
KW  FSB (Federal Accounting Standards)
KW  digitalization
KW  business fragmentation
KW  tax amnesty
KW  special tax regimes
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Karakaeva, E.U.
AU  Gulmagomedova, G.A.
AU  Israilova, Z.R.
PY  2025
IS  0
PB  ITBO University