Russian economic problems of transparency and reflection in criminal proceedings

The author of the article analyzes the problem of establishing the true owners of certain enterprises, since the use of Nominee of companies, nominee directors and other «front men» has the purpose of concealing the true owners of business. That the true owner of the criminal enterprise, the beneficiary of a criminal financial scheme – one of the main tasks, while the main problems in the criminal proceedings of the crime in the sphere of economic activity. The author analyzes the modern Russian and foreign legislation and proposes to introduce the Criminal Code and Criminal Procedure Code of the Russian Federation, the concept of «beneficiary» and «beneficial owner», which should facilitate the disclosure of such crimes.