For citations:

Yunusov M.B., Zarubina V.R., Zarubin M.Y. Tax incentives as a factor in the sustainable development of small and medium-sized businesses. Bulletin of "Turan" University. 2025;(3):9-21. (In Russ.) https://doi.org/10.46914/1562-2959-2025-1-3-9-21