The article deals with the establishment of responsibility for legal entities: opinions «for» and «against». The absence of the institution of criminal liability of legal entities in the criminal legislation of our state does
not mean that this problem does not exist in our country, but is inherent only to a foreign legislator. Since one of the drafts of the Criminal Code of the Republic of Kazakhstan in our country also made a proposal to impose a penalty on a legal entity. However, legislators still cannot come to a consensus that in our country it is necessary to bear legal responsibility for actions committed by a legal entity. It should be assumed that legal responsibility is an integral element of the legal
system, is organically included in the system of social and legal regulation, is aimed at ensuring the lawful behavior of people, collective structures and states, and to fulfill this main goal it is equipped with means of state coercion. It follows from the above that bringing legal entities to criminal responsibility is a rather controversial and complex issue in our country. It should be recognized that the introduction of this institution has been recognized by all developed countries, and the recognition of a legal entity as a subject of criminal law is not only correct, but it is also necessary to recognize it as a subject of crime – this is a circumstance that must be done in the conditions of the coming time, the wisdom of a developing society.

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