00622naa#a2200181#i#450# EN\RIOR\bibl\105997 20251116120201.7 2500-1469 20251115b2025####ek#y0engy0150####ca RU Analysis of the tax burden of small and medium-sized businesses by constituent entities of the Russian Federation Journal article Moscow Publishing Center RIOR 2025 11 с. Journal article local Налогообложение. 336.221 Orlova Ekaterina Anatol'evna Suglobova Sofiya Aleksandrovna rusjm.ru