TY  JOUR
TI  Accounting of income and expenses under the simplified taxation system
KW  accounting
KW  income
KW  expenses
KW  small and medium-sized businesses
KW  value added tax
KW  simplified taxation system
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Sharapova, V.M.
AU  Sharapov, Y.V.
AU  Kaletina, E.Y.
PY  2026
IS  0
PB  ITBO University