00514naa#a2200169#i#450# EN\\bibl\120353 20260417155618.5 2782-4586 20260331b2026####ek#y0engy0150####ca RU Taxation of individuals: the current system and prospects for its improvement Journal article Moscow ITBO University 2026 4 с. Journal article local Urusova Avgustina Bilyalovna Urusova Venera Il'yasovna jomeam.ru