TY JOUR TI Criteria for the analysis of accounting statements in identifying tax offenses (crimes) KW financial statements KW indicators of financial and economic activity KW taxes KW documentary studies JO The Economy under Guard AU Nazarychev, D.V. AU Trofimov, O.V. AU Zelenov, D.S. PY 2019 IS 2019 PB Nizhny Novgorod Academy of the Ministry of the Interior of Russia