@article{Nazarychev2019criteria, author={Nazarychev, D.V. and Trofimov, O.V. and Zelenov, D.S.}, title={Criteria for the analysis of accounting statements in identifying tax offenses (crimes)}, journal={The Economy under Guard}, publisher={Nizhny Novgorod Academy of the Ministry of the Interior of Russia}, year={2019}, pages={32-37}, volume={2019}, issue={3}, }