00503naa#a2200181#i#450# EN\INFRA-M\bibl\6867 20241101090318.5 1998-0701 20141225b2014####ek#y0engy0150####ca RUS RU Tax policy and taxation small business entities Journal article Moscow INFRA-M Academic Publishing LLC. 2014 10 с. Journal article local Filobokova L. Grigoreva O. naukaru.ru