Responsibility of Tax Agent: the History of Filling the Gap in the Law

Abstract

The article deals with the issue of releasing a tax agent from liability in case of late transfer to the budget of withheld amounts of personal income tax, in particular, the position of higher courts, the impact of the latter on the elimination of gaps in the law and amendments to the legislation of the Russian Federation on taxes and fees, as well as the importance of the legal positions of the Сonstitutional Court of the Russian Federation in modern difficult economic conditions.