TY JOUR TI Legalisation (laundering) of money or other property acquired as a result of tax evasion KW tax crime KW legalisation (laundering) of money or other property KW tax evasion KW law enforcement activity JO Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia AU Pankratev, A.N. PY 2025 IS 2025 PB SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION