Questions of formality, semantics and hidden tax prejudice under criminal law norms provided for in articles 198-199.4 of the Criminal Code of the Russian Federation

Introduction: The present article analyses criminal legal norms provided by Articles 198-199.4 of the Criminal Code of the Russian Federation. The issues of semantics, linguistics, tax prejudice, other issues of construction of dispositions on tax offences, some issues of interpretation under Articles 198-199.4 of the Criminal Code of the Russian Federation are studied. The article studies the issues of inter-branch legislation, in particular, the connection between criminal and tax legislation, deals with the issues of increased blanket dispositions on tax offences. The article points out the existing difficulties of interpretation of tax offences under Articles 198-199.4 of the Criminal Code of the Russian Federation, taking into account the applied in these articles of the Criminal Code of the Russian Federation evaluative terminology, certain vagueness and ambiguity of some terms.