Security Provision for Criminal Liability of Legal Entities in Iranian Legislative Policy

This study aims to investigate provision of social security for criminal liability of legal entities in the Iranian Legislative Policy.

This descriptive-analytical study adopted a qualitative approach and collected data using library research and note-taking. The data were analyzed via the qualitative content analysis method.

Question 1: How is it possible to bring criminal charges against a legal entity for crimes committed by natural entities such as CEOs or their representatives? In answer to this question, we need to examine the realist theory and the fiction theory of legal entities. Question 2: What are the legal entities and their examples in the public law? Legal entities fall under two broad categories: private legal entities and public legal entities. Question 3: How is offense attribution to legal entities justified? Regarding this question, we deal with the representation theory, the agency theory, the theory of directors as corporate agents, and the theory of directors as corporate pillars. Question 4: How does a legislator assess the necessities in regard to the criminal liability of legal entities? Article 143 of the Islamic Penal Code assumes the criminal liability equally for all legal entities.   

Article 143 of the Islamic Penal Code assumes the criminal liability equally for all legal entities; however, the failure to predict the criminal liability for legal entities in the public law to prove a criminal fault is a legislative void in this area that needs to be filled.