00597naa#a2200181#i#450# EN\RIOR\bibl\122533 20260524034924.7 2409-6024 20260523b2026####ek#y0engy0150####ca RU VALUE ADDED TAX REFORM AND ITS IMPACT ON THE BUSINESS ENVIRONMENT IN RUSSIA Journal article Moscow Publishing Center RIOR 2026 16 с. Journal article local Определение параметров. 336.051 Minakov Andrey Vladimirovich Suglobov Aleksandr Evgen'evich rusjm.ru