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Abstract
The article comprehensively examines the close relationship between the State tax policy and the organization of the accounting system in relation to small businesses in the Republic of Kazakhstan. The study deeply analyzed the direct impact of the main special tax regimes in Kazakhstan on the choice of accounting methods, the formation of accounting policies of enterprises and the composition of financial statements. This relationship is notable for its role in managing the administrative burden and tax risks. Special attention is being paid to the new Tax Code, adopted on July 18, 2025. The main changes in the new Tax Code are differentiated tax rates, progressive personal income tax rates, VAT reform, the introduction of a "luxury tax", changes in special tax regimes, the development of transparent and clear rules for obtaining tax benefits, digitalization of tax administration, the transition to a service model, and the formation of tax reporting forms with a 30% reduction. These were the amendments to the new value added tax (VAT) code, which will be introduced on January 1, 2026, and its possible consequences and new obligations for small businesses. Operational and administrative issues arising in connection with the frequently changing tax legislation of small businesses have also been clarified. Based on the conducted research, it was proposed to introduce clear directions for improving the accounting system and digital solutions aimed at reducing the administrative burden for small businesses and increasing the reliability of accounting information. These recommendations will help maintain the financial stability of enterprises in the face of constant changes in tax legislation, and increase their investment attractiveness.