The second alternative is correct (B).
An economic crisis may give some signs. The stagnation of the economy and the decline in the value of money are some of these signs. They mean that economic activity is stagnant and that people are not buying and companies are not investing. The bankruptcy of individuals and legal entities happens when the crisis is already installed.
However, raising taxes is not a sign of crisis. It may even mean otherwise. The tax increase is a fiscal policy that can have several reasons, including trying to cool the economy when it is overheated.
