TY JOUR TI Assessment of the effectiveness and directions for improving special tax regimes for small businesses in the Russian Federation KW special tax regimes KW small business KW simplified taxation system KW patent taxation system KW professional income tax JO BULLETIN OF THE MOSCOW UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA AU Boboshko, N.M. AU Veselkina, S.A. PY 2025 IS 0 PB Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot