%0 Journal Article %T THE CONTENT OF THE CONCEPT OF TAX BURDEN %A Vandina, O.G. %A Snegireva, N.V. %A Shatalova, O.I. %K tax burden, general taxation system, special tax regimes, simplified taxation system (or STS), patent taxation system (or PSN), unified agricultural tax (or UTS) %J Russian Journal of Management %D 2025 %N 13 %P 10 %I Publishing Center RIOR