%0 Journal Article %T THE MAIN MECHANISMS AND ASSESSMENT OF THE TRANSFORMATION OF BUSINESS STRUCTURES UNDER THE INFLUENCE OF THE TAX AMNESTY %A Orobinskaya, I.V. %A Pyltsina, M.V. %K transformation of business structures, tax amnesty, fragmentation of business, small and medium-sized businesses, economic legitimacy, tax sanctions %J Actual directions of scientific researches of the XXI century: theory and practice %D 2025 %N 13 %P 13 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov