Kharazi, Ia, and Davit Khobelia. 2024. “Legal Regulation of Special Taxation Regimes (micro Business, Small Business, Fixed Tax) (does It Support the Development of Small Entrepreneurship in Georgia - Opinions and Suggestions Regarding the Relevant Institution of the Tax Code)”. Scientific Journal „Spectri“ 8 (2). https://doi.org/10.52340/spectri.2023.08.02.21.