Abstract
The institution of bankruptcy of citizens is very popular in modern economic conditions. Its purpose is to free citizens from the burden of back-breaking payments and to establish certainty in relations between citizens, organizations and fi nancial authorities. Since the introduction of this legal institution into Russian legislation, it has been developing very intensively, being the most actively reformed in modern Russian law. The dynamic development of this legal institution generates a signifi cant number of problems in its application. All this requires improving legal regulation and streamlining the enforcement of existing norms. One of the problems that arise in practice are situations where a person against whom a bankruptcy case has been initiated dies before the end of the process or is initiated after his death or declaration of his death, since he has obligations left on the basis of which it is necessary to initiate bankruptcy proceedings. The article deals with problematic issues of theory and practice related to the bankruptcy of a citizen who died after the opening of bankruptcy proceedings or the initiation of bankruptcy proceedings after his death or declaration of his death.
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