A tax advisor or tax consultant is a person trained in tax law. Some countries require tax advisors to verify the balance sheets of companies above a certain size. Individuals and companies usually require tax advisors to minimize taxation, to write a proper statement of income, to avoid learning the details of tax law in complicated financial situations themselves, or to learn the details of tax law from a professional advisor.
In Austria, Steuerberater is the professional license for tax advisors.
In Germany, Steuerberater is the professional license for tax advisors.
In Italy, tax advisors are called commercialisti, and provide assistance on commercial, economic, financial, tax and accounting matters.
In Japan, there is a specific license for tax advisors called certified public tax accountant (税理士 zeirishi?). 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 UK, guidelines concerning professional conduct in relation to taxation are published in conjunction with the Chartered Institute of Taxation, the Association of Taxation Technicians, the Institute of Indirect Taxation, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland and the Association of Chartered Certified Accountants. These were prepared for the assistance of members of the various associations both generally in dealing with clients and the tax authorities and specifically in relation to irregularities and errors.