The institution of exemption from criminal liability for crimes committed in the sphere of the economic activity is subjected to the critical analysis. Its position and the extent of its viability under the current law are examined; the author focuses on its inconsistency, confusion and technical imperfection. According to the author, the greater the damage caused by an economic crime, the greater the benefit received by the state if the business owner makes a decision to meet the statutory terms and conditions of exemption from criminal liability.Taking into account the current policy of humanization and special indulgence to entrepreneurs who have committed crimes, and having assessed his own benefit, the entrepreneur can choose punishment rather than exemption from criminal liability because of the greater rigidity of the latter. As a result, the relative impunity increases the attractiveness of the economic sphere for organized crime groups.