Subsidiary responsibility of controllers of the personnel

The article deals with theoretical and practical issues of subsidiary liability for the obligations of a legal entity. This topic is currently very relevant, because the prevention of illegal actions during bankruptcy is included in the list of tasks of the Russian Federation in the field of combating offenses, since the damage is caused not only not only to creditors, but also the threat to the economic security of the country as a whole. Improving this institution should help improve the efficiency of protecting the rights and legitimate interests of creditors by bringing to justice the persons controlling the debtor for actions (inaction) that led to bankruptcy (insolvency). The analysis of theoretical positions was carried out, which showed that the concept of subsidiary responsibility in ensuring the effectiveness of the institution of bankruptcy and the economic security of a country is of great importance. The proposed directions for improving the institution of subsidiary responsibility provide an opportunity for its development, in terms of increasing the responsibility of persons involved in a bankruptcy (insolvency) case.