TY JOUR TI THE MAIN MECHANISMS AND ASSESSMENT OF THE TRANSFORMATION OF BUSINESS STRUCTURES UNDER THE INFLUENCE OF THE TAX AMNESTY KW transformation of business structures KW tax amnesty KW fragmentation of business KW small and medium-sized businesses KW economic legitimacy KW tax sanctions JO Actual directions of scientific researches of the XXI century: theory and practice AU Orobinskaya, I.V. AU Pyltsina, M.V. PY 2025 IS 13 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov