Legal regulation of taxes tend to be very complex and tax administration institutions usually possess wide discretionary powers, therefore it is crucially important to represent and defend the interests of a business entity as a taxpayer in all the levels – consulting on the application of tax law norms, as well as in pre-trial dispute settlement procedure and litigation in the state courts. After tax administrator has accomplished a tax inspection of a business entity, the taxpayer has a right to submit comments on inspection report, to appeal against the decision of a local tax administrator to the central tax administrator, to the tax dispute commission and later to the court. Seeking effective use of these rights it is necessary to obtain qualified legal advice already in the first stage of a tax dispute. As tax law is a significant factor influencing the functioning and growth of the business, it is important to effectively use all the opportunities and tax concessions set by tax law.