In the conditions of a market economy, one of the urgent issues for Kazakhstan is the issue of regulating the taxation of business entities. This is because the market economy itself is an entrepreneurial economy. These procedures for taxation of SMEs are very valuable for states turning to a market economy, that is, for states seeking new economic changes. State support and protection of taxation of small and medium–sized enterprises is the formation of a legal, organizational and economic situation during the implementation of this event, the establishment of new economic structures in the state. Individual entrepreneurs can work in a generally established tax regime, but for optimal functioning and saving money, the Tax Code of the Republic of Kazakhstan provides for various special tax regimes. Currently, the UAZ budget is in deficit due to low tax revenues and high expenses. As a result, the funding gap will have to be closed from the National Fund of the Republic of Kazakhstan. In addition, business entities are facing an increase in tax burdens aimed at increasing the profitability of the state budget. The duty of the state towards a small entrepreneur is not to collect taxes from him, but to ensure his employment and transfer it to several more people, thereby relieving social tension.

ВUHARBAEYEV SH.M.

Candidate of Economic Sciences, Associate Professor. Baishev University, Aktobe, Kazakhstan

Е-mail: buk1403@mail.ru, https://orcid.org/0009-0007-6237-3549

IMANBAYEVA Z.O.

Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Public Administration, Finance and Marketing of Aktobe Regional University named after K. Zhubanov, Aktobe, Kazakhstan

Е-mail: utegen_z_78@mail.ru, https://orcid.org/0000-0001-6604-4135

MUSIN SH.SH.

2nd year master's student, specialty "Finance", Baishev University, Aktobe, Kazakhstan

Е-mail: mussin.sherkho.o3@mail.ru, https://orcid.org/0009-0003-6239-579X

MUSIN G.SH.

2nd year master's student, specialty "Finance", Baishev University, Aktobe, Kazakhstan

Е-mail: aidosovarman8@gmail.com, https://orcid.org/0009-0004-9145-2981

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Market, tax, market economy, small and medium-sized businesses, taxation, entrepreneurial