%0 Journal Article %T On the issue of the mechanism of crimes related to vat evasion by “crushing business” by organizations engaged in the retail sale of motor fuel %A Telicyn, N.A. %K business fragmentation, tax evasion, fuel sales, the mechanism of crime %J Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia %D 2022 %N 2022 %P 8 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia