Parents and Children: Issues of Tax Obligation Performance and Guilt in Tax Law
| Autor: | Dmitriy I. Kolosov |
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| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Financial law. 10:38-41 |
| ISSN: | 1813-1220 |
| DOI: | 10.18572/1813-1220-2020-10-38-41 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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