Tax Representation and Participation of Representatives in Tax Legal Relations
The article touches upon the issues of representation in tax legal relations. The authors pay attention the concept, characteristics, and types of representation, and consider controversial issues of application of this institution in practice and issues of bringing a tax representative to responsibility. In this work, the authors pay great attention to the issue connected with the understanding of the institution of tax representation and cite the opinions of authoritative experts in this field. The authors also found small gaps in domestic legislation, namely in the Tax Code of the Russian Federation. According to the authors, there is a need of clarification of the legislator’s legal position on a number of issues, such as the legal responsibility of a tax representative, by introducing changes and clarifications to which the legislator should pay attention in order to introduce them further.