Perpetrators of corporate crimes in commercial organizations in Italy and Russia

Publication Date01 October 2020
SubjectAccounting & finance,Financial risk/company failure,Financial crime
AuthorGeorgy Rusanov
Perpetrators of corporate crimes
in commercial organizations
in Italy and Russia
Georgy Rusanov
Department of Security Problems, Higher School of Economics,
Moscow, Russian Federation
Purpose The purpose of this paperis dedicated to the featuresof subjects of off‌icial crimes in commercial
organizationsin accordance with the laws of Italy and Russia.
Design/methodology/approach Based on the studyof Russian and Italian legislation, it was revealed
that the Italian criminal law provides for a more extensivesystem of the criminal law provisions on liability
for corporateeconomic crimes.
Findings These normsare in various normativelegal acts (civil legislation,separate legislativeacts). In the
Russian criminal legislation, the norms in the sphere of corporate crimes in the sphere of economy are
systematizedand are located in a separatechapter of the Criminal Code of the RussianFederation. At the same
time,the list of acts for which liability is providedis signif‌icantly narrowerthan in the Italian criminallaw.
Originality/value In general, the institute of criminal liability for subjects of economic crimes with
special features is adopted anddeveloped as in the Russian criminal law as in the Italian criminallaw. The
existence of this institutionshows the awareness by legislators of the increased danger to the society of such
personsactions owing to the fact that the existenceof the off‌icial status, special powers of certain duties or
the lack of an appropriate indication on the contrary allows such a person to commit an act that is not
availableto other persons.
Keywords Russia, Italy, Economic crimes, Off‌icial crimes
Paper type Research paper
Comparative legal studies of perpetrators of economic crimes under the laws of Russia and
Italy would be incomplete without examining the characteristics of the perpetrators of a
particular group of crimes. It seems that the study of the perpetrators of economic crimes
committed during the day-to-day routine of business in a commercial organization will be
most revealing. The system for such crimes is stipulated, both in the Russian criminal
legislation and in the legislationof Italy.
Let us consider the general characterization of crimes in commercialorganizations under
the laws of Italy and Russia.
In the Criminal Code of the Russian Federation, the group of crimesunder consideration
is in Chapter 23, Crimes against the interests of service in commercial and other
organizations.This chapter is located in Section VIII of the Criminal Code of the Russian
Federation –“Crimes in the f‌ield of economics,which allows us to conclude that the
Russian legislatorviews these crimes as economic.
In the theory of criminal law of Russia, it is noted that the crimes under consideration are
traditional for the Russian doctrine of criminal law. The Criminal and Correctional Penalty
Code of 1845, and then the Criminal Code of 1903, included relevant sections on crimes within
the service of the state and public, in connection with the development of capitalist relations in
Russia, and the appearance of social needs in the organizing of a private service system.
Journalof Financial Crime
Vol.28 No. 1, 2021
pp. 120-130
© Emerald Publishing Limited
DOI 10.1108/JFC-02-2020-0025
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