By default, the "Read More" link wrapped in the tag <li>. How i can change this tag to <p>?
I tried to use hook theme_node_view_alter(&$build), but i couldn't find in $build required variables.
node_build_content is where it's originally set. You should be able to override this by implementing hook_node_view or hook_entity_view. The links should be in $node->content['links']