Features of definition of corporation’s guilt in the Russian legislation

The article examines the main approaches to the definition of guilt of corporation in science, in the existing Russian legislation and judicial practice. The author examines the main approaches to the determination of corporation’s guilt in domestic and foreign science: subjective (psychological) and objective (behavioral). The discussion between these approaches continues for several decades and is still far from complete. According to the author, the main difficulty is that the various pieces of legislation use different concepts. This fact complicates the task of determining guilt as a general condition of legal liability for organizations. The behavioral approach is presented, in particular, in the Administrative Code of the Russian Federation. The Code defines the fault of corporation solely through to assess its external acts. The drawback of this approach is an identification of the guilt and the wrongfulness. In the Tax Code, however, was reflected psychological interpretation. Here the guilt of the corporations is determined by the guilt of its officials and representatives. The relevant clauses of the Civil Code are based on the behavioral position, although we cannot say that the psychological approach is completely rejected by the authors of the Code. The author offers a unified approach to the determination of guilt of the corporations, which will eliminate existing contradictions. Such an approach is proposed on the definition of the corporation's fault, given in the Administrative Code. But we must point out the boundaries of the reasonable measures, which a corporation must take to comply with the law. So, guilt of the corporation should be defined as the failure to take necessary and possible in the circumstances of the case and by the legal requirements reasonable measures to prevent the violation or infliction of harm. In conclusion, the author proves the application of this approach in different branches of law.