INCREASED BLANKET NATURE AS A PROBLEM OF QUALIFICATION OF TAX CRIMES

The article examines the features of blanket norms in the context of tax offenses provided for in Articles 198-199.4 of the Criminal Code of the Russian Federation. The main attention is paid to the legal uncertainty and difficulties in interpreting these norms associated with reference to tax and other civil legislation. The systemic connections between criminal and tax law are analyzed, terminological and semantic problems that complicate law enforcement are identified. The need for unification of terminology and simplification of syntactic constructions to increase the level of legal certainty is particularly emphasized. The article also touches upon the issues of introducing modern technologies, including machine-readable law, to optimize the analysis of legal texts and improve the understanding of norms by all participants in the law enforcement process.