| Summary: | Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at the moment and is explained by the presence of omissions on the subject under consideration in the legislation on taxes and fees from the moment of its publication; more loyal attitude of the legislative institutions to the nancial sector organizations.The following article will be devoted to the consideration of the controversial moments of the legislation on taxes and fees on the intermediation of commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies.
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