TY JOUR TI The Russian Marketplace Ecosystem: Seller Profiles, Tax Accounting under the Simplified Taxation System and AI-Driven Reporting Automation KW marketplaces KW tax base KW simplified tax system KW marketplace commission KW prompt KW accounting automation KW artificial intelligence JO Auditor AU Boboshko, D.Y. AU Kuz'mich, A.I. PY 2026 IS 12 PB INFRA-M Academic Publishing LLC.