Problems of qualification of avoiding payment of taxes and insurance contributions

In the article, the author characterizes tax crimes and highlights gaps in legislation. The problem of terms in criminal legislation is quite relevant, which the author proposes to eliminate. The author also examines the controversial issues of qualification of crimes related to tax evasion and insurance fees, notes the problems that exist in law enforcement practice with regard to the completeness of the qualification of these crimes, when determining the signs of a specific crime and measures of responsibility.