TY JOUR TI "Declarative" Guilt and Actual Objective Imputation: Prospects for the Introduction of the Institution of Criminal Liability of Legal Entities KW the principle of guilt; criminal liability of legal entities; objective imputation; public danger of the act; the subject of the offense JO Bulletin of the Kazan Law Institute of MIA Russia AU Panaeva, L.E. PY 2023 IS 14 PB Kazan law institute Ministry of Internal Affairs Russian Federation