More than 100 years have passed since the first tax advisors appeared. The increasing complexity of legislation, the constantly changing business environment and the competitive nature of the market economy have all led to the emergence of a special profession called a “tax consultant” – which is considered to be promising and highly rewarding in today’s world. Today, a “tax consultant” is a highly qualified specialist who takes into account all the legal nuances when developing recommendations on tax optimization. He or she is both a lawyer and an economist and can advise clients on issues such as corporate management, finance, business law, taxation, accounting, contract drafting and more. The tax consultant also represents the interests of a business or individual client before the tax, customs and other authorities.