National Interests: Priorities and Security

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National Interests: Priorities and Security

35(224) - 2013 September

Criminal liability of legal persons for offenses committed in economic sphere

Vol. 9, Iss. 35, SEPTEMBER 2013

Available online: 25 September 2013

Subject Heading: THREATS AND SECURITY

JEL Classification:

Ostapyuk N.A. Doctor of Economics, Associate Professor, the Department of Accounting, the Zhytomyr State Technological University, Ukraine
ostapiuk@ukr.net

Protsjuk O.V. PhD of Legal Sciences, Deputy Chief of the Department of Criminal Law, the National Academy of Internal Affairs , Ukraine
pov1@meta.ua

Feature of criminal responsibility for the economic, as well as other criminal offenses in Ukraine until recently was that it could be applied only to natural persons. However, this approach is not efficient. The international experience of accountability of legal entities, including is analyzed by the criminal. The directions of adaptation of the relevant provisions of the international standard and legal base to the legislation of Ukraine for increase of legal and economic discipline of conducting economic activity are defined.

Keywords: legal responsibility, accounting, criminal liability of legal persons

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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