Open AccessParents and Children: Issues of Tax Obligation Performance and Guilt in Tax Law
Author(s) -
Dmitriy I. Kolosov
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-10-38-41
Subject(s) - taxpayer , minor (academic) , obligation , tax law , subject (documents) , law , law and economics , political science , business , double taxation , economics , computer science , library science
This article is devoted to the consideration of the peculiarities of tax legal relations, in which the subject is a minor, as well as the specifics of the composition of tax offenses, in which the legal representative of a minor taxpayer is found guilty.