Conceptual aspects of the criminal responsibility of the corporation (Comparative analysis)

Abstract

The article is devoted to the stages of historical development of the institution of
criminal liability of a legal entity, primarily a corporation, the peculiarities of this institution in the
context of the “doctrine of identification” and its important conceptual issues. Based on the analysis
of the legislation and practice of different countries, the article presents different models of criminal
liability of corporations and their characteristics; Also, the flaws in the modern practice of the
“doctrine of identification” and the grounds for its reformation.