00513naa#a2200169#i#450# EN\INFRA-M\bibl\121871 20260506015825.3 1998-0701 20260327b2026####ek#y0engy0150####ca RU The Impact of Vat Reform on Business and the Russian Economy Journal article Moscow INFRA-M Academic Publishing LLC. 2026 4 с. Journal article local Налоги. Сборы. 336.22 Mikheev M. V. naukaru.ru