This article addresses the issue of a child’s tax-legal subjectivity. The research evaluates the legal definition of a child through examination of international instruments and Polish domestic laws in force. The subject under consideration required addressing the child’s status within civil law. The research findings support the thesis that children may hold the status of taxpayers even though they lack legal capacity, which grants them tax-legal subjectivity. The conclusions presented in the summary indicate that, in the era of economic development, children are participants in economic processes, and the consequences of their activity may manifest within the framework of tax law.
You may also start an advanced similarity search for this article.