No. If someone is considered by law not to be capable enough of responsible decision making to buy a beer or cigarettes, they can't be held fully responsible for their actions.
Most first world countries don't have such system, notable exceptions being Britain and its former colonies and Japan and Korea. However none of those is as strict as US (which coincidentally is the only UN member that hasn't ratified UN Convention on the Rights of the Child).
When 16/17 year olds get the right to vote, then you can make them fully criminally responsible. No taxation without representation, so to speak.