The legal regulation of persons’ professional activities in the sphere of taxation in Germany (the late XIXth - early XXth)

The article analyses from the historical point of view the transformation of activity within the taxation into a professional one, and the legal regulation of a spesific outstanding profession of the tax advisor with a high school education. The article deals also with the profiling within the state bureaucracy a formation of special public officials of the fiscal authority during the formation of the united finance system.