%0 Journal Article
%T Accounting of income and expenses under the simplified taxation system
%A Sharapova, V.M.
%A Sharapov, Y.V.
%A Kaletina, E.Y.
%K accounting, income, expenses, small and medium-sized businesses, value added tax, simplified taxation system
%J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
%D 2026
%N 0
%P 4
%I ITBO University