Currently, in law enforcement practice, problems arise when considering the validity of creditors' claims in corporate bankruptcy cases, associated with the lack of comprehensive scientific research and the fact that legal norms do not always correspond to rapidly developing socio-economic realities. As a result, the lack of uniformity in judicial practice negatively affects the implementation of the principle of legal certainty that underlies the legal system, the stability of civil transactions and the predictability that their participants reasonably expect. The effectiveness of law enforcement activities to determine the status of creditors' claims in corporate bankruptcy largely depends on the level of theoretical development of issues related to the operation of legal mechanisms for the subordination of creditors' claims.