THE SUBJECTIVE ASPECT OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CUSTOMS, A PERFECT ENTITY This article discusses di erent approaches to determining the guilt of a legal entity and the inclusion of the title element of the administrative o ense. <...> The authors stated the need to de ne the output of the institution in relation to administrative violations in the customs eld, using the concept of guilt actual tortfeasor. <...> Omsk Legal Institute Kositsina L. A., Candidate of Legal Sciences, Associate Professor of the Economic and Financial Law Department l.: 8-962-034-06-84 Kositsin I. A., Candidate of Legal Sciences, Associate Professor, Head of the Konstitutional and Administrative Law Department l.: 8-962-034-06-84!
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