%0 Journal Article %T Expert risks associated with the unfounded nature of evidence regarding the concealment of tax liabilities %A Baturina, E.V. %K shadow economy, de-shadowing, threat, economic security, methodology, tax audit, peer review %J Economic policy and national security %D 2026 %N 0 %P 12 %I SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION