Right of subrogation in tax is the right by which the tax agency of a country can executes the right of a debtor on behalf of taxpayers when taxpayers do not pay their tax on time.

• 税收代位权,是指欠缴税款的纳税人怠于行使其到期债权而对国家税收即税收债权造成损害时,由税务机关以自己的名义代替纳税人行使其债权的权利。