Responsibility of a minor taxpayer for payment of local charges

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Authors

MÜLLEROVÁ Kristýna

Year of publication 2014
Type Article in Proceedings
Conference Instytucje prawnofinansowe w warunkach kryzysu gospodarczego
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords minor taxpayer; child; responsibility; tax payment
Description This article deals with the responsibility of minors for paying local taxes. The Czech Republic is a big problem, because minors have the obligation to pay taxes, but often it can not do. If the legal representative does not pay well, there is the following children debt.
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