{"id":"https://openalex.org/W3047215872","doi":"https://doi.org/10.14529/em200210","title":"ASSESSMENT OF THE TAX BURDEN OF SMALL-SCALE FOOD INDUSTRY","display_name":"ASSESSMENT OF THE TAX BURDEN OF SMALL-SCALE FOOD INDUSTRY","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3047215872","doi":"https://doi.org/10.14529/em200210","mag":"3047215872"},"language":"en","primary_location":{"id":"doi:10.14529/em200210","doi":"https://doi.org/10.14529/em200210","is_oa":true,"landing_page_url":"https://doi.org/10.14529/em200210","pdf_url":"https://vestnik.susu.ru/em/article/download/9940/7844","source":{"id":"https://openalex.org/S4306538865","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430. \u0421\u0435\u0440\u0438\u044f: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442","issn_l":"1997-0129","issn":["1997-0129","2413-1016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":"https://openalex.org/I107640659","host_organization_name":"South Ural State University","host_organization_lineage":["https://openalex.org/I107640659"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin of South Ural State University series \"Economics and management\"","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://vestnik.susu.ru/em/article/download/9940/7844","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061823523","display_name":"Mariya V. Podshivalova","orcid":"https://orcid.org/0000-0003-3589-8386","observed_orcids":["https://orcid.org/0000-0003-3589-8386"]},"institutions":[{"id":"https://openalex.org/I107640659","display_name":"South Ural State University","ror":"https://ror.org/03sfk2504","country_code":"RU","type":"education","lineage":["https://openalex.org/I107640659"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Mariya Podshivalova","raw_affiliation_strings":["\u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0433. \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0433. \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a)","institution_ids":["https://openalex.org/I107640659"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070943364","display_name":"\u041f\u044b\u043b\u0430\u0435\u0432\u0430 \u0418\u0440\u0438\u043d\u0430 \u0421\u0435\u0440\u0433\u0435\u0435\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0002-3605-7995","observed_orcids":["https://orcid.org/0000-0002-3605-7995"]},"institutions":[{"id":"https://openalex.org/I107640659","display_name":"South Ural State University","ror":"https://ror.org/03sfk2504","country_code":"RU","type":"education","lineage":["https://openalex.org/I107640659"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Irina Pylaeva","raw_affiliation_strings":["\u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442;  \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e, \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0435 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c, \u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0433\u043e\u0440\u043e\u0434\u0430 \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a\u0430 (\u0433. \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a)","\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e, \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0435 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c, \u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0433\u043e\u0440\u043e\u0434\u0430 \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a\u0430 (\u0433. \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a)","\u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442;  \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e, \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0435 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c, \u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0433\u043e\u0440\u043e\u0434\u0430 \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a\u0430 (\u0433. \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a)","institution_ids":["https://openalex.org/I107640659"]},{"raw_affiliation_string":"\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e, \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0435 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c, \u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0433\u043e\u0440\u043e\u0434\u0430 \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a\u0430 (\u0433. \u0427\u0435\u043b\u044f\u0431\u0438\u043d\u0441\u043a)","institution_ids":[]},{"raw_affiliation_string":"\u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442","institution_ids":["https://openalex.org/I107640659"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I107640659"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"14","issue":"2","first_page":"103","last_page":"118"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.8960000276565552,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.8960000276565552,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.05260000005364418,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.03739999979734421,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.996999979019165},{"id":"https://openalex.org/keywords/small-scale-food-industry","display_name":"small-scale food industry","score":0.8740000128746033},{"id":"https://openalex.org/keywords/shadow-economy","display_name":"shadow economy","score":0.9110000133514404},{"id":"https://openalex.org/keywords/laffer-curve","display_name":"Laffer curve","score":0.8700000047683716},{"id":"https://openalex.org/keywords/supply-side-economics","display_name":"supply-side economics","score":0.8500000238418579},{"id":"https://openalex.org/keywords/solo-entrepreneurs","display_name":"individual entrepreneurs","score":0.531000018119812},{"id":"https://openalex.org/keywords/sole-proprietorship","display_name":"sole proprietorship","score":0.9409999847412109},{"id":"https://openalex.org/keywords/limited-liability-company","display_name":"limited liability company","score":0.9399999976158142},{"id":"https://openalex.org/keywords/general-tax-system","display_name":"general tax system","score":0.949999988079071},{"id":"https://openalex.org/keywords/special-tax-regimes","display_name":"special tax regimes","score":0.7609999775886536},{"id":"https://openalex.org/keywords/russia","display_name":"Russia","score":0.4490000009536743},{"id":"https://openalex.org/keywords/comparison-with-united-states","display_name":"United States comparison","score":0.6909999847412109}],"concepts":[{"id":"https://openalex.org/C80890224","wikidata":"https://www.wikidata.org/wiki/Q504749","display_name":"Laffer curve","level":5,"score":0.6711214184761047},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.6489255428314209},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5313034057617188},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.5296869874000549},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.5060037970542908},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4947752356529236},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.4827510714530945},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.46274334192276},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.4304403066635132},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.42724665999412537},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4139728844165802},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.41013413667678833},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.3759140968322754},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.10272151231765747},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.14529/em200210","doi":"https://doi.org/10.14529/em200210","is_oa":true,"landing_page_url":"https://doi.org/10.14529/em200210","pdf_url":"https://vestnik.susu.ru/em/article/download/9940/7844","source":{"id":"https://openalex.org/S4306538865","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430. \u0421\u0435\u0440\u0438\u044f: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442","issn_l":"1997-0129","issn":["1997-0129","2413-1016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":"https://openalex.org/I107640659","host_organization_name":"South Ural State University","host_organization_lineage":["https://openalex.org/I107640659"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin of South Ural State University series \"Economics and management\"","raw_type":"journal-article"},{"id":"pmh:oai:oai:dspace.susu.ru:0001.74/1234:00001.74/45164","doi":null,"is_oa":false,"landing_page_url":"http://dspace.susu.ru/xmlui/handle/00001.74/45164","pdf_url":null,"source":{"id":"https://openalex.org/S4306400771","display_name":"\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0439 \u0430\u0440\u0445\u0438\u0432 \u042e\u0423\u0440\u0413\u0423 (South Ural State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I107640659","host_organization_name":"South Ural State University","host_organization_lineage":["https://openalex.org/I107640659"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"mag:3082865926","doi":null,"is_oa":true,"landing_page_url":"https://cyberleninka.ru/article/n/otsenka-nalogovoy-nagruzki-malomasshtabnoy-pischevoy-promyshlennosti","pdf_url":null,"source":{"id":"https://openalex.org/S4306538865","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430. \u0421\u0435\u0440\u0438\u044f: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442","issn_l":"1997-0129","issn":["1997-0129","2413-1016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":"https://openalex.org/I107640659","host_organization_name":"South Ural State University","host_organization_lineage":["https://openalex.org/I107640659"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430. \u0421\u0435\u0440\u0438\u044f: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442","raw_type":null}],"best_oa_location":{"id":"doi:10.14529/em200210","doi":"https://doi.org/10.14529/em200210","is_oa":true,"landing_page_url":"https://doi.org/10.14529/em200210","pdf_url":"https://vestnik.susu.ru/em/article/download/9940/7844","source":{"id":"https://openalex.org/S4306538865","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u042e\u0436\u043d\u043e-\u0423\u0440\u0430\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430. \u0421\u0435\u0440\u0438\u044f: \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442","issn_l":"1997-0129","issn":["1997-0129","2413-1016"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":"https://openalex.org/I107640659","host_organization_name":"South Ural State University","host_organization_lineage":["https://openalex.org/I107640659"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin of South Ural State University series \"Economics and management\"","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7257999777793884}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3047215872.pdf","grobid_xml":"https://content.openalex.org/works/W3047215872.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2476342326","https://openalex.org/W2910220227"],"related_works":["https://openalex.org/W3082865926","https://openalex.org/W7134779843","https://openalex.org/W3206999562","https://openalex.org/W4387878297","https://openalex.org/W3035222600","https://openalex.org/W3205294928","https://openalex.org/W616094163","https://openalex.org/W4408551240","https://openalex.org/W7114828395","https://openalex.org/W4414739360"],"abstract_inverted_index":{"The":[0,30,69,136],"observed":[1],"high":[2,104],"shadow":[3],"activity":[4],"in":[5,42,94,100,148,163],"small":[6,39,83,107,153,184],"business":[7,108,112],"requires":[8],"scientific":[9],"search":[10],"for":[11,152],"the":[12,52,57,62,66,97,120,128,149,164,180,202],"causes":[13],"of":[14,27,38,44,51,65,91,106,159,166,179],"this":[15],"institutional":[16],"trap.":[17],"Tax":[18,174],"burden":[19,37,77,93,146,199],"is":[20,32,54,182],"considered":[21],"to":[22,47,119,127,140,157,192,201,206],"be":[23],"a":[24,101,142],"key":[25],"factor":[26],"its":[28,45],"existence.":[29],"study":[31,53],"aimed":[33],"at":[34],"assessing":[35],"tax":[36,76,92,145,161,168,198,208],"industrial":[40,154],"enterprises":[41],"terms":[43],"adequacy":[46,147],"developed":[48],"countries.":[49],"Methodology":[50],"based":[55,81],"on":[56,82,144],"supply-side":[58],"economics":[59],"theory,":[60],"namely":[61],"well-known":[63],"concept":[64],"Laffer":[67],"curve.":[68],"research":[70],"applies":[71],"classical":[72],"methods":[73],"such":[74],"as":[75,86,88,114],"calculation,":[78],"economic":[79],"modeling":[80],"food":[84],"industry,":[85],"well":[87],"comparative":[89],"analysis":[90],"Russia":[95],"with":[96,103],"same":[98],"taxation":[99],"country":[102],"level":[105],"development":[109],"(USA).":[110],"Such":[111],"formats":[113],"an":[115],"individual":[116],"entrepreneur":[117],"(similar":[118,126],"US":[121,129],"Sole":[122],"Proprietorships)":[123],"and":[124,170,190],"OOO":[125],"\u2013":[130],"Limited":[131],"Liability":[132],"Company)":[133],"are":[134],"considered.":[135],"comparison":[137],"allows":[138],"us":[139],"make":[141],"conclusion":[143,178],"Russian":[150],"Federation":[151],"enterprises,":[155],"subject":[156],"availability":[158],"special":[160,194],"regimes":[162],"form":[165],"Patent":[167],"system":[169],"Unified":[171],"Imputed":[172],"Income":[173],"(UIIT).":[175],"Another":[176],"important":[177],"article":[181],"that":[183],"business,":[185],"which":[186],"has":[187],"no":[188],"opportunity":[189],"benefits":[191],"apply":[193],"regimes,":[195],"bears":[196],"increased":[197],"(compared":[200],"United":[203],"States)":[204],"due":[205],"General":[207],"system.":[209]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-08-10T00:00:00"}