The historical and contemporary approaches to the understanding of the subject of crime and incorporeal things are considered in the article. The attention is focused on that the issue of the subject of crime, its content and features are one of the main in science of criminal law, which for decades is considered attention. However, the discussion about understanding of this concept is continued. Primarily, this is due to a wide range of copyright subject of crime definitions and different attitude of researchers to expand the conceptual apparatus of criminal law with such incorporeal thing to it as a subject of crime. The purpose of the article is to examine these issues with the formulation of author’s position. The author notes that in criminal legal doctrine largely dominated approach that formulated and reasonable by Professor V . Y a. Tatsiy: the subjects of crime are objects (things) of material world with certain properties that criminal lawassociatesthe availability in the actions of person elements of certain corpus delicti. However, problem is not completely solved by this interpretation. Itssolution is not in understanding of the concept of «subject of crime», it is in a new approach to ascertain the meaning of «thing» with taking into account objectively existing
grounds for acceding to bodily and incorporeal things that havecertain characteristics. Theevolutionofscientificthoughtaboutthelastandtheexperienceofforeigncountries are considered. Substantiated that the construction of «incorporeal thing» hast he right to use, because the adjective «incorporeal» reflects the decisive property of the noun «thing» and thatisim materiality of the latter. This is confirmed in the explanatory dictionaries, where indicated that the word «incorporeal» means «not having a body, flesh; intangible», so incorporeity is characterized by immateriality as its typical property. However, it is perceived, that have outward manifestation of such immaterial phenomenon only with the help of entry into certain material form ‒ the material shell.
Features of incorporeal thing as a subject of crime are defined: (a) the cost, monetary expression, (b) in origin the yare the result of human activity, (c) the ability to transform to physical things as a result of human activity, (d) the ability to be the subject of legal relations with introduction in property as a result social needs. It is emphasized that the object of the crime is always inherent physical expression, it is the objects (things) of material world with certain material and / or immaterial properties,
with which criminal law associates the availability in the actions of person elements of certain corpus delicti. The definition of incorporeal things as the subject of the crime is formulated. It is a specific thing with socially valuableim material component, which is manifested in the objective world only with the help the material (subject) of its manifest ation.
Keywords: the subject of the offence, thing, physical thing, a disembodied thing, information