TY  JOUR
TI  The Impact of Vat Reform on Business and the Russian Economy
KW  VAT
KW  tax reform
KW  tax deductions
KW  VAT rate increase to 22%
KW  business tax burden
KW  tax administration
JO  Auditor
AU  Mikheev, M.V.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.