They tie up heavy burdens (hard to carry) and lay them on people's shoulders, but they will not lift a finger to move them. (Mt 23, 4)
Leaders or common people (anyone for that matter) who tell others what to do are like the Scribes and Pharisees when they themselves do not do it.
Leadership or the authority of the leadership is not questioned. Leadership or the authority of the leadership is based on the model of Moses and comes from God and hence they are to be accepted and respected.
Jesus questions their activities and practices. Most of their activities are religion/society based and they are for a show (to be seen).
Jesus wants the activities to be person oriented or individual based. Because he says that they tie up heavy burdens but they do not lift a finger to help.
So authority and leadership are good and they are from God. Hence they should be respected and followed.
But they themselves (authority and leadership) should be person oriented. They are to help the individual. They should not hide themselves behind religion and society.