%0 Journal Article
%T The evolution and counteraction to tax schemes of business fragmentation and the use of one-day firms in Russia
%A Evsyukova, T.G.
%K business fragmentation, shell company, unjustified tax benefits, tax reconstruction, administrative liability, tax crimes, judicial practice
%J Russian Journal of Management
%D 2026
%N 14
%P 7
%I Publishing Center RIOR