Why is it that criminal laws are judged on a case by case basis and tax code is so inflexible? For instance, in states that allow shooting trespassers, you cou

Why is it that criminal laws are judged on a case by case basis and tax code is so inflexible? For instance, in states that allow shooting trespassers, you could buy a patch of sidewalk and shoot anyone that walks into it. I doubt that you would get off scot-free since in criminal law you always consider context. Why is that notion of context impossible to include in the tax code and leave some interpretability to the judge? This would make these loopholes more risky and therefore less attractive.