%0 Journal Article
%T VALUE ADDED TAX REFORM AND ITS IMPACT ON THE BUSINESS ENVIRONMENT IN RUSSIA
%A Minakov, A.V.
%A Suglobov, A.E.
%K Value Added Tax, VAT, VAT payers, simplified taxation system, VAT rates, VAT reform, business environment
%J Russian Journal of Management
%D 2026
%N 14
%P 16
%I Publishing Center RIOR