@article{Nikolaev2025the,
author={Nikolaev, A.V. and Klonickaya, A.Y.},
title={THE FISCAL EFFECT OF THE TRANSFORMATION OF THE SIMPLIFIED TAXATION SYSTEM},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2025},
pages={22-29},
volume={11},
issue={2},
}