ПРАВОТО НА ПРАВНА ПОМОЩ НА ДЕЦАТА – ДАНЪКОПЛАТЦИ
THE RIGHT TO LEGAL ASSISTANCE OF CHILDREN-TAXPAYERS

Author(s): Mariya P. Petrova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Sociology of Law, Administrative Law
Published by: Икономически университет - Варна
Keywords: child; tax; taxpayer; taxable person; tax subject
Summary/Abstract: The topic of child taxpayers has not been studied in Bulgarian legal theory. The presentation aims to focus attention on issues and problems that arise for children, who are bearers of both rights and obligations, and who, due to their age and immaturity, need legal assistance in parallel with the assistance provided by their legal representatives (parents/guardians/guardians). A major place in the study is given to the tax obligations of children and the need for their protection in the fulfillment of these obligations.

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