If you don't want to buy too many tools an 82 degree countersink works well and then it also can be used for countersinking flat head screws.
I've been in the business for 50 years and it was common practice to countersink all threaded holes before tapping. The countersink diameter should be just slightly larger than the diameter of the tap. The countersink should be done before tapping as most of the time the tap will throw up a burr. If you tap first and then countersink you take the chance of pushing that burr into the threads. If the part gets heat treated you might have issues starting the screw as the burr might be in the way. Just my opinion.
Bill