00642naa#a2200193#i#450# EN\\bibl\120427 20260418072106.6 2782-4586 20260331b2026####ek#y0engy0150####ca RU Accounting of income and expenses under the simplified taxation system Journal article Moscow ITBO University 2026 4 с. Journal article local Налоги. Платежи. Отчисления. Сборы. 336.2 Sharapova Valentina Mihaylovna Sharapov Yuri Vladimirovich Kaletina Ekaterina Yur'evna jomeam.ru