Keyword: «state duty»

The article considers the issue of providing benefits when filing a claim in a judicial body by minor citizens of Russia and Belarus, since, according to Articles 37 of the Civil Procedure Code of the Russian Federation (hereinafter referred to as the CPC RF) [1] and 59 of the Civil Procedure Code of the Republic of Belarus (hereinafter referred to as the CPC) [2], they are independent participants in civil proceedings, while having full civil procedural capacity. The article also provides a comparative analysis of Russian and Belarusian tax legislation, which is directly aimed at introducing amendments to the Tax Code of the Russian Federation (hereinafter referred to as the TC RF) [3] and the Tax Code of the Republic of Belarus (hereinafter referred to as the TC Republic of Belarus) [4], related to the exemption from state duty for minor applicants when applying to court.