THE RIGHT TO LEGAL ASSISTANCE OF CHILDREN-TAXPAYERS

Mariya P. Petrova
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Mariya P. Petrova: Varna Free University "Chernorizets Hrabar"

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY, 2025, issue 1, 44-57

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.

Keywords: child; tax; taxpayer; taxable person; tax subject (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:lawcnf:y:2025:i:1:p:44-57

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