from 01.01.2019 to 01.01.2023
Tyumen, Russian Federation
The article presents a cybernetic and linguistic analysis of criminal law provisions provided for in Art. 198-199.4 of the Criminal Code of the Russian Federation. The terminology under Articles 198-199 of the Criminal Code of the Russian Federation has been studied. The study was conducted using methodology and mathematical models for semantic analysis of the text of legal norms, both domestic scientists and foreign researchers. An analysis of the semantics and readability of the text of criminal law norms of foreign legislation and a comparative study were carried out. Specific experimental data on improving criminal legislation on tax crimes, links to mathematical formulas for calculating the text of legal norms, as well as software applications for automated text analysis are presented. The most relevant defects of the studied criminal law norms are highlighted, specific proposals for improving criminal legislation are presented, based, among other things, on logical and mathematical methods.
Tax crimes, semantics and cybernetics; defects of law regarding tax elements of crime.
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