TY  JOUR
TI  The evolution and counteraction to tax schemes of business fragmentation and the use of one-day firms in Russia
KW  business fragmentation
KW  shell company
KW  unjustified tax benefits
KW  tax reconstruction
KW  administrative liability
KW  tax crimes
KW  judicial practice
JO  Russian Journal of Management
AU  Evsyukova, T.G.
PY  2026
IS  14
PB  Publishing Center RIOR