%0 Journal Article %T Criteria for the analysis of accounting statements in identifying tax offenses (crimes) %A Nazarychev, D.V. %A Trofimov, O.V. %A Zelenov, D.S. %K financial statements, indicators of financial and economic activity, taxes, documentary studies %J The Economy under Guard %D 2019 %N 2019 %P 5 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia