Аннотация
The article was prepared in connection with the proposed amendments to the current legislation of Kazakhstan. These include the Constitutional Law "On Amendments and Additions to the Constitutional Law 'On the Prosecutor's Office'", the Laws "On the return of illegally acquired assets to the State" and "On Amendments and additions to some legislative acts of the Republic of Kazakhstan on the return of illegally acquired assets to the state”, “The amendments to the Code of the Republic of Kazakhstan on Administrative Offences” and “The amendments to the Code of the Republic of Kazakhstan on Taxes and other mandatory payments to the budget (Tax Code)”. The main emphasis in this article was placed on the analysis of the main conceptual, legislative, unresolved issues of current legislation in relation to the existing institution of criminal liability of legal entities and legal mechanisms for the execution of criminal penalties against a legal entity. The authors of the article unanimously conclude that the «legalization» of the institution of criminal liability of legal entities in the current national legislation will have a beneficial effect on the development of the country's economy. This will lead to an effective and proportionate solution to issues related to combating economic, environmental, corruption, and organized crime. It will contribute to the prevention of harm to many objects of criminal law protection (life and health of citizens, military, political, information and public security of citizens, public health).