Налоговые консультанты: профессии, лицензии и представительство в разных странах.

A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations. Tax Advisors are also retained to represent clients before tax authorities and tax courts to resolve tax issues.

In Austria, Steuerberater is the professional license for tax advisors.

In Germany, Steuerberater is the professional license for tax advisors. Moreover, attorneys at law (Rechtsanwälte) and Certified Public Accountants (Wirtschaftsprüfer) are allowed by law the practise tax law in Germany. All three aforementioned professions have unlimited representation rights, including representing clients in fornt of German tax courts (Finanzgerichte).

In Japan, there is a specific license for tax advisors called certified public tax accountant (税理士). In order to obtain this qualification, an individual must pass a special state examination, or already be qualified as an attorney at law or certified public accountant.

In South Korea, there is a specific license for tax advisors called certified tax accountant. In order to obtain this qualification, an individual must pass a special examination.

In the United States, the titles "tax advisor" and "tax professional" are generic terms describing several occupations focused on minimizing tax risk and counseling clients on financial management to limit total tax paid. Generally, tax advisors can be divided into three types: tax return preparers, Certified Public Accountants (CPAs), and tax attorneys. In addition, any of these three types of professionals may choose to become an Enrolled Agent (EA) by successfully passing an exam administered by the Internal Revenue Service. EA licensure gives the tax advisor federal representational rights, or the right to speak on a client's behalf to IRS staff on matters related to federal tax obligations.

CPAs are authorized to undertake any of the duties of a Registered Tax Return Preparer, without obtaining that specific credential, and can also provide financial audit and attestation services, and supervise unregistered tax return preparers. As of 2022, CPAs had an average base salary of $79,316.

Tax attorneys are persons licensed to practice law in a state or territory and who focus on tax law. Tax attorneys can represent clients in state and federal courts and before the United States Tax Court.