TY  JOUR
TI  METHODS FOR OPTIMIZING SMALL BUSINESS FINANCIAL EXPENSES WITH INCREASING VAT TAX BURDEN
KW  small business
KW  VAT
KW  taxes
KW  entrepreneurship
KW  tax base
KW  accounting
JO  Auditor
AU  Volkova, A.A.
AU  Shaposhnikova, I.V.
AU  Yazykova, S.V.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.