The development of the concept of vicarious liability as a means of improving the efficiency of the institution of bankruptcy and the economic security of the state

The increase in the number of illegal actions in bankruptcy cases in recent years has led to the need to strengthen the vicarious liability of persons controlling the debtor. Formed the concept of vicarious liability has significantly increased the risk of prosecuting unscrupulous individuals who use the scheme and the termination of the company without undergoing the procedure of bankruptcy. However, its effectiveness remains insufficient and there are certain gaps. The scientific article analyzes the concept of subsidiary liability of the controlling debtor of the person, as well as ways to improve it in order to improve the efficiency of the institution of bankruptcy in Russia.