The interests of parents and children in the consideration of tax disputes

The interests of parents and children in the consideration of tax disputes

Authors

  • Irina KRUSS Tver State University

Keywords:

tax liability, interests of parents and children, pre-trial dispute settlement procedure, judicial protection

Abstract

The article is devoted to the issues of legal regulation of the fulfillment of tax obligations by minors and the consequences of violation of these obligations. The article positions a view related to the need to determine and protect the interests of parents in paying taxes and sanctions for minor children in the event of tax disputes. The research methods are formal logic, comparative analysis of legal categories, synthesis (generalization), complexity and a systematic approach.

Author Biography

Irina KRUSS , Tver State University

PhD in Law, assistant professor of the department of judiciary and law enforcement

Published

2025-04-16

Issue

No. 1 (81) (2025): Herald of Tver State University. Series: Law

Section

Актуальные вопросы частного права