TY JOUR TI 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 KW business fragmentation KW tax evasion KW fuel sales KW the mechanism of crime JO Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia AU Telicyn, N.A. PY 2022 IS 2022 PB Nizhny Novgorod Academy of the Ministry of the Interior of Russia