TY  JOUR
TI  The objective side of tax crimes in the context of digitalization: new methods of tax evasion and the problems of their classification
KW  tax crimes
KW  objective side
KW  digitalization
KW  tax evasion
KW  digital financial assets
KW  crime qualification
JO  Journal of Applied Research
AU  Korolev, A.G.
PY  2026
IS  
PB  ITBO University