Problems and areas of optimization of tax agent activities in Russia

The research highlights several aspects of the tax agent functioning in the Russian Federation. The relevance of the study is explained by the fact that taxes collected by tax agents represent a significant part of the state budget while the optimization of the public sector by means of taxation is an important direction in domestic policy. The major impacts on the effectiveness of the institution of tax agents in Russia include the lack of clear distinctions between tax agents and taxpayers in the Tax Code of the Russian Federation; the failure of employers (tax agents) to submit a report when remitting personal income tax to the state budget; the lack of administrative responsibility for non-fulfillment of duties by tax agents. In the author’s opinion, it is reasonable to impose stricter state controls on the performance of tax agents’ duties. It will minimize the inconsistency between taxpayers and the Federal Tax Service of the Russian Federation to reduce the abuse of the rights by tax agents.