Who is the taxpayer? a) The taxpayer is any person, physical or legal, who owes the tax or fine. b) The taxpayer is the public legal entity, the ho...

Who is the taxpayer?
a) The taxpayer is any person, physical or legal, who owes the tax or fine.
b) The taxpayer is the public legal entity, the holder of the competence to demand its fulfillment.
c) The taxpayer is the person who has a personal and direct relationship with the situation that constitutes the respective taxable event.