%0 Journal Article %T THE FISCAL EFFECT OF THE TRANSFORMATION OF THE SIMPLIFIED TAXATION SYSTEM %A Nikolaev, A.V. %A Klonickaya, A.Y. %K tax reform; budget surplus; budget deficit; budget revenues; simplified taxation system; general taxation system; government regulation %J Auditor %D 2025 %N 11 %P 7 %I INFRA-M Academic Publishing LLC.