On February 17, 2023, a guest lecture was held for 4th year students and 2nd year undergraduates with a certified auditor, tax consultant, professional accountant of the Republic of Kazakhstan Abdrakhmanova Zh. on the topic “Accounting and optimization of tax liabilities”. Tax optimization is purposeful legal actions of a taxpayer aimed at reducing the tax burden, including the use of techniques and methods provided for and not contrary to legislation. The lecturer spoke about the need to develop tax schemes that involve specific techniques and ways to reduce the tax burden in a particular situation. The topic of the lecture aroused the interest of undergraduates, especially actively discussed the benefits of VAT and CPN.