TY JOUR TI THE ROLE OF TAX OPTIMIZATION IN IMPROVING THE FINANCIAL STABILITY OF SMALL COMPANIES KW tax optimization KW financial stability KW small companies KW tax regulation KW financial indicators KW economic analysis KW case method KW content analysis KW statistical data KW small business management JO Russian Journal of Management AU Gugkaeva, S.S. PY 2025 IS 13 PB Publishing Center RIOR