TY  JOUR
TI  VALUE ADDED TAX REFORM AND ITS IMPACT ON THE BUSINESS ENVIRONMENT IN RUSSIA
KW  Value Added Tax
KW  VAT
KW  VAT payers
KW  simplified taxation system
KW  VAT rates
KW  VAT reform
KW  business environment
JO  Russian Journal of Management
AU  Minakov, A.V.
AU  Suglobov, A.E.
PY  2026
IS  14
PB  Publishing Center RIOR