, they note that tax consultation arose in the 60th years of the 20th century as the sphere of business, at the same time the profession of the tax consultant appeared in Germany in 1919.
At the same time in some countries, such as Hong Kong, Singapore, Great Britain private institutes of tax consultation develop, associations of tax consultants appear, so, in Europe similar association (The European confederation of tax consultants) was based in 1959, in particular, such countries as act as participants given the organizations: Austria, Belgium, Bulgaria, Croatia, Czech Republic, Finland, France, Germany, Greece, Ireland, Italy, Latvia, Luxembourg, Malta, Poland, Portugal, Romania, Russia, Slovakia, Slovenia, Spain, Switzerland, Netherlands, Great Britain. The similar organizations allow to develop uniform standards of tax consultation, including at the international level. In a number of the countries development of tax consultation develops by means of the state consultation, it is possible to carry the Czech Republic, the USA to such countries.
In a row a camp questions of tax consultation are so important that the question of tax consultation is regulated by the special act, special standards. In some countries the question of tax consultation is built on a scientific basis, so in Great Britain the Royal institute of the taxation (CIOT) works. This institute was founded in 1930 on the basis of the Royal Charter that speaks about the importance of this establishment. Very important direction in activity of this institute is development of professional standards of activity in the field of tax consultation that allows to increase efficiency of tax consultation. At the same time the existing standards of tax consultation fix a priority of activity of the state over a business priority in Great Britain, so the tax consultant has to estimate without fail public interest from the point of view of suspicions on criminal activity or money-laundering and to report about these facts.
In general, development of institute of tax consultation both on private, and on a national level for small business entities allows to increase tax culture, to resolve controversial issues in the taxation, to avoid tax risks of additional accrual of taxes, to reduce risks of decision-making in the presence of collisions in the taxation. For the state development of institute of tax consultation allows to increase quality of the recommendations provided to taxpayers to lower cases of providing low-quality consultations which can mislead the taxpayer, create collisions in the taxation.