Legal basis for resolving the issue of collecting taxes from legal representatives of taxpayers who have not reached the age of majority


Issue: №4 (68) 2021

Heading: Topical issues of science and law enforcement practice


Keywords: minor taxpayers, legal representatives of minors, tax capacity of individuals.


The article is devoted to the analysis of various sectoral norms, according to the author, which constitute the legal basis for collecting taxes from legal representatives of minor taxpayers; the author analyzes the relationship of these norms, notes their contradictory sectoral nature; justifies the need to supplement tax legislation, accompanied by an appropriate constitutional interpretation or explanation of the Supreme Court of the Russian Federation.