SEMANTIC FEATURES OF THE NORMS ON TAX CRIMES AND SOME QUESTIONS OF THEIR INTERPRETATION

At the present stage of the development of legal science and legislative technology, it is necessary to provide research support for intersectoral consistency of legislative norms. To do this, an attempt has been made to study some of the features caused by the semantics and formality of the norms on tax crimes. The hypothesis of the study : the semantic features of the text of the norms on tax crimes indicate their insufficient consistency with the norms of tax legislation. Purpose : to identify and describe the inconsistency of the semantic content of the signs of tax crimes enshrined in the Criminal Code of the Russian Federation with the norms of tax legislation, as a result of which to identify the scientific problem of the influence of semantic and blank features of criminal law norms on their clarification.