There are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and defining the rights and obligations of tax authorities, this issue can become more complex concerning the taxpayer. Especially when it comes to taxpayers who are natural persons and have not attained the age of majority. It should be noted that the attendance of minors in economic events, such as advertisements or competitions, is becoming increasingly significant. Minors often become parties to donation agreements, leading to the acquisition of certain assets. It is essential to mention that each of these events, if associated with income generation, results in the emergence of tax liability. This necessitates accurately determining the liability and initiating tax proceedings if the relevant factual conditions are present. This article seeks to answer whether a child can be a party to tax proceedings and what rights they have in this respect. To explore this issue, the definitional scope of the term 'child' was first outlined, followed by examining their legal-tax capacity and, ultimately, considering the child as a party to tax proceedings.