Abstract
The paper considers the main changes that were made in 2015 and 2020 to the Federal Law of October 26, 2002 No. 127-FZ On Insolvency (Bankruptcy). The main results of the implementation of procedures for citizens and legal entities in Russia are presented. The dynamics of the number of legal entities registered and terminated their activities in connection with and the dynamics of the number of reports of multifunctional centers on out-of-court of citizens are analyzed. The main problems of applying the out-of-court procedure of of citizens in practice are identified. Some issues of the theory and practice of fictitious and deliberate of citizens and legal entities are considered. The author's vision of the essence of the concepts of insolvency and bankruptcy in relation to the debtor - citizen is presented.
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