Value of the fiction theory for understanding the "legal person"

This article discusses a number of conceptual approaches associated with finding answers to the question of what the legal person is in legal science. A conceptual chain is made, revealing the formation of concepts about the "legal person". Much attention is paid to the analysis of the legal aspects of the legal person, identification of its specifics. The value of concepts of "legal personality" and "legal person" is elaborated. The meaning of the fiction theory is analyzed to develop a theoretical structure of a legal person as a means, by which it is possible to identify an organization as a necessary subject of legal relations. The article justifies the essential concept of "fiction" for understanding the phenomenon of legal structure considered as a concept, by which real life events are included in the legal field. A conclusion is made that the concept of "legal person" (much like a "physical person") is a meaning-formative structure for subsequent determination of the subjects of legal relations. © IDOSI Publications, 2013.