Issues of qualification and composition of the illegal formation (creation, reorganization) of a legal entity (article 1731 of the criminal code of the Russian Federation).

Introduction. The article analyzes the criminal law prohibition of illegal formation (creation, reorganization) of a legal entity. The article considers the conditionality of this prohibition, examines the foreign experience of legislative support for countering the formation of fictitious organizations, conducts a legal analysis of the corpus delicti provided for in Article 1731 of the Criminal Code of the Russian Federation, and also considers certain issues related to the qualification of this crime. Materials and Methods: the normative basis of the research is formed by Russian criminal legislation, foreign legislation in the relevant field, scientific works of scientists and materials of judicial practice. The methodological basis is the universal dialectical method of cognition, the comparative legal method, methods of analysis and synthesis, induction and deduction. The Results of the Study made it possible to note the low effectiveness of the implementation of the principle of uniformity of judicial practice in the qualification of the crimes under consideration; to reveal the problems of the application of art. 1731 of the Criminal Code of the Russian Federation and their causes. Findings and Conclusions. The analysis made it possible to formulate recommendations on the qualification of illegal formation (creation, reorganization) of a legal entity. In order to improve law enforcement and improve the effectiveness of the implementation of the principle of uniformity of judicial practice in the qualification of illegal formation (creation, reorganization) of a legal entity, proposals have been developed to improve the regulation of the criminal law prohibition under consideration.