Criminal responsibility of economic institutions in Iraqi and comparative law - a comparative study.

The Penal Code occupied a prominent place with the emergence of the industrial revolution and the emergence of machines and the subsequent development in the various fields of commercial and industrial and the establishment of urbanization in its widest form, as new types of crimes began to appear, which the legislator should have intervened to reduce and stop their continuation. In view of the effective role played by economic institutions in achieving economic development in our time, and the negative effects they can have on public and private life if they are not regulated and controlled, the legislator has tried to make every effort to enact legal texts that are appropriate to the nature of these institutions on the one hand, and enable them to perform their role effectively on the other. With the expansion of the activity of economic institutions, their lure of capital and their operation, and the extension of control and management from the scope of the individual to the community, it was necessary to find a way to prevent these institutions from violating the laws, or endangering the lives and interests of citizens who trusted them, under the pretext that they are not natural persons who are criminally responsible.