%0 Journal Article %T The Russian Marketplace Ecosystem: Seller Profiles, Tax Accounting under the Simplified Taxation System and AI-Driven Reporting Automation %A Boboshko, D.Y. %A Kuz'mich, A.I. %K marketplaces, tax base, simplified tax system, marketplace commission, prompt, accounting automation, artificial intelligence %J Auditor %D 2026 %N 12 %P 12 %I INFRA-M Academic Publishing LLC.