Individuals as subjects of tax law
The general theory of law considers the concept of subject of law from the point of view of positive and natural law. According to the first approach, the subject of law is a legal or natural person who has the ability to become a holder of rights and obligations. According to the second approach, the subject of law is associated with the natural rights of a person, therefore a person from the very beginning, from birth, can become a subject of law. An important component of the subject of law is the presence of such a property as legal personality. It is understood as the ability of a person to independently participate in legal relations, namely to have rights and bear responsibilities. Initially, the term individuals was first used in civil law, and then was borrowed by other legal sciences, one of which is tax law.