THE SUBJECT OF BUSINESS FRAUD

The author identifies formal and substantial elements of a special subject of business fraud based on the review of the legislation and judicial practice. The article notes that actual implementation of entrepreneurship in the absence of registration as an individual entrepreneur or a management body of a commercial organization excludes the qualification of what was done as business fraud. The author concludes that the substantial element of the subject is an ability to commit acts entailing treaty obligations in the field of real business activities. In this connection, the author draws attention to the shortcomings in the definition of the concept given by the Supreme Court of the Russian Federation. It is proposed that the special subjects of business fraud include participants in some types of commercial organizations and a management organization (a manager). The elements of the special subject of business fraud allocated by the author allow to explain the absence of such constituent elements as the commission of the crime by a group of persons by prior conspiracy or by an organized group.