Axiology of civil subsidiary liability controlling persons of a debtor – a legal entity in the event of its insolvency (bankruptcy) in the paradigm of legal philosophy

The relevance of the research is conditioned by the complexity of its subject, which is the value aspects of subsidiary liability of controlling persons in insolvency (bankruptcy) of a legal debtor; the goal is to determine the social significance of the specified civil subsidiary liability of the controlling persons of the debtor – a legal entity in the event of its insolvency from an axiological point of view; research methodology – a dialectical method of cognition within the framework of a materialistic approach in combination with private scientific methods of cognition of social and legal phenomena: analysis and synthesis, observation and comparison; research results – based on the research, the external and internal values of subsidiary liability of controlling persons in the event of bankruptcy of a legal entity were identified and characterized; scope of application of the results – the provisions and conclusions of the analysis of this problem can be used in the law-making and law enforcement practice of the relevant legal provisions, the activities of commercial legal entities, as well as the educational process of training lawyers, including in the system of advanced training for practitioners; the novelty of the study lies in the substantive analysis of the value-legal aspect of the subsidiary liability of controlling persons in the event of bankruptcy of a legal entity; conclusions – as a result of the study, the author came to the following conclusions: in the value aspect, from the point of view of internal values, when applying the institution of subsidiary liability of the controlling persons of the debtor – a legal entity from the perspective of its bankruptcy, the property interests of the debtor's creditors come to the fore, and external the expression of its value is the achievement of a number of goals, including the prevention of illegal activities, the punishment of the guilty person and the restoration of broken law and order.