%0 Journal Article
%T Special tax regimes as instruments 
of governmental budgetary and fiscal policy: 
assessment of the current state 
and prospects for improvement
%A Mossur, K.P.
%K special tax regimes, tax and legal policy, budgetary and legal policy, legal regulation, problems, improvement, small and medium-sized enterprises
%J Journal of Legal Studies
%D 2025
%N 10
%P 8
%I INFRA-M Academic Publishing LLC.