%0 Journal Article %T METHODS FOR OPTIMIZING SMALL BUSINESS FINANCIAL EXPENSES WITH INCREASING VAT TAX BURDEN %A Volkova, A.A. %A Shaposhnikova, I.V. %A Yazykova, S.V. %K small business, VAT, taxes, entrepreneurship, tax base, accounting %J Auditor %D 2026 %N 12 %P 6 %I INFRA-M Academic Publishing LLC.