Bayteryakov R.E. Possibility of Introducing Criminal Liability of Legal Entities (the Case Study of the Largest Taxpayers)

Abstract: Legal regulation of the largest taxpayers usually means excessive involvement of the government in their activities. When a guilty person, either physical or legal entity, is brought to tax or administrative liability, the composition of the offense and the socially dangerous acts are often identical. However, besides administrative or tax liability, legal researchers offer to impose criminal liability on legal entities that seems unreasonable. There is a draft law on these amendments that has been already introduced at the State Duma of the Federal Assembly of the Russian Federation. Based on the analysis of Russian legal science and system of law, the author of the present article believes that intruduction of criminal liability of legal entities is unreasonable. In the process of writing this article the following research methods have been used: hermeneutical approach, systems approach, methods of analysis and synthesis, induction and deduction, comparative law method and other methods that are usually used in legal research. In case of bringing a legal entity to criminal liability, a large taxpayer can be subject not only to fine for an administrative offence but also to other measures of state influence as it is established by the draft law. Meanwhile, it is more difficult to establish guilt of a legal entity due to many contradictions regarding this matter that exist in legal science. According to the author, in this case it would be more reasonable to apply the pinciple of strict liability set forth by the Code of the Russian Federation on Administrative Offenses. C

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