TY JOUR TI Special tax regimes as instruments 
of governmental budgetary and fiscal policy: 
assessment of the current state 
and prospects for improvement KW special tax regimes KW tax and legal policy KW budgetary and legal policy KW legal regulation KW problems KW improvement KW small and medium-sized enterprises JO Journal of Legal Studies AU Mossur, K.P. PY 2025 IS 10 PB INFRA-M Academic Publishing LLC.