Taxation Mechanism to Stimulate Small Business Activities

The authors conducted a scientific review of the theoretical and legal foundations of taxation of small businesses on the reform process, considered the main directions of creating a favorable tax climate and its impact on the level of the shadow economy. The purpose of the study is to determine the effectiveness of taxation of small businesses as part of the state's tax strategy. In the process of studying the tax potential of small businesses in the Kyrgyz Republic, scientific works of both foreign and domestic researchers were analyzed. The article will be of interest to researchers of the system of economic and legal support for business entities in the Kyrgyz Republic, as well as issues related to the transition to special tax regimes.