К ВОПРОСУ О ЮРИДИЧЕСКОЙ ОТВЕТСТВЕННОСТИ ЗА НЕУПЛАТУ НАЛОГОВ НЕСОВЕРШЕННОЛЕТНИМИ ДЕТЬМИ
ON THE PROBLEM OF LEGAL RESPONSIBILITY FOR FAILURE TO PAY TAXES BY MINOR CHILDREN
Author(s): Yulia Igorevna SelivanovskayaSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Civil Law, Sociology, Family and social welfare, Penology, Public Finances, Penal Policy
Published by: Казанский (Приволжский) федеральный университет
Keywords: tax liability; property tax of minor children; lawful representative of minor child; tax responsibility; responsibility for tax avoidance; evasion of tax payments by individual;
Summary/Abstract: The obligation to pay taxes arises with the emergence of an object of taxation and is not related to any specific age range. Minor children who own real estate are obliged to pay the individual property tax. The paper considers the position of tax authorities, according to which lawful representatives are obliged to pay taxes for their minor children, as well as analyzes the possibility to charge these individuals with tax criminal offence for failure to pay taxes by them for their minor children.
Journal: Ученые записки Казанского университета. Серия Гуманитарные науки
- Issue Year: 157/2015
- Issue No: 6
- Page Range: 235-241
- Page Count: 7
- Language: Russian