@article{Minakov2026value,
author={Minakov, A.V. and Suglobov, A.E.},
title={VALUE ADDED TAX REFORM AND ITS IMPACT ON THE BUSINESS ENVIRONMENT IN RUSSIA},
journal={Russian Journal of Management},
publisher={Publishing Center RIOR},
year={2026},
pages={90-106},
volume={14},
issue={4},
}