Criminal law research of the conceptual and categorical apparatus of the norms on tax crimes: the cybernetic approach

The article reveals some issues related to the criminal law study of the conceptual and categorical apparatus of the norms on tax crimes. Based on the analysis of Articles 198-199.4 of the Criminal Code of the Russian Federation, the existing defects in the law are indicated, increased bluntness is noted, the negative influence of evaluative features according to the norms on tax crimes, the semantics of the studied blunted compositions of crimes in connection with tax legislation is indicated. At the same time, the terminology used for tax crimes is separately noted, and the corresponding semantic and syntactic analysis is carried out. The research materials were scientific articles by scientists, criminal law norms, foreign criminal legislation, judicial practice on tax crimes and relevant explanations of the Supreme Court of the Russian Federation. In the course of the study, dialectical, cybernetic, logical and linguistic methods were applied, an analysis of criminal legislation on tax crimes was carried out, methods of generalization and grouping of data were used, as well as a comparative legal method. The results of the study made it possible to reveal the process of changing and developing criminal legislation in countering tax crimes, identify certain legal defects, excessive semantic and syntactic overload of norms on tax crimes provided for in Articles 198-199.4 of the Criminal Code of the Russian Federation, identify factors affecting the effectiveness of the construction of the studied criminal law norms, highlight individual problems of qualification and application of norms on tax crimes using the latest cybernetic tools. Findings and Conclusions: The conducted research confirmed the hypothesis of excessive semantic and syntactic complexity in tax crimes, and also pointed to the choice of the correct criminal law structures for tax crimes in order to improve criminal legislation in the field of taxation. Experimental data on the change of norms on tax crimes showed the best mathematical and cybernetic results, which was also confirmed by other sociological data on the readability of the text of criminal law norms.