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 in bankruptcy is included in the list of tasks of the Russian Federation in the field of combating offenses, since damage is caused not only to creditors, but also there is a threat to the economic security of the country as a whole. The article is based on a systematic approach to the definition and formation of the concept of subsidiary liability, theoretical, economic and functional analysis of the complex interaction of the main participants in the institution of bankruptcy.