00600naa#a2200169#i#450# EN\RIOR\bibl\123828 20260524100010.7 2409-6024 20260523b2026####ek#y0engy0150####ca RU The evolution and counteraction to tax schemes of business fragmentation and the use of one-day firms in Russia Journal article Moscow Publishing Center RIOR 2026 7 с. Journal article local Налоги. Платежи. Отчисления. Сборы. 336.2 Evsyukova Tamara Genadievna rusjm.ru