Abstract
The article comprehensively examines the close interrelationship between the state tax policy concerningsmall business enterprises in the Republic of Kazakhstan and the organization of the accounting system. The studydeeplyanalyzesthedirectimpactofthemainspecialtaxregimes(STRs)inKazakhstanonthechoice of accounting methods, the formation of enterprises' accounting policies, and the composition of financial statements.This relationship is characterized by its role in managing the administrative burden and tax risks. Particular attention is paid to the new Tax Code adopted on July 18, 2025. The main changes in the new Tax Code include: differentiated tax rates, progressive PIT (personal income tax) rates, VAT reform, the introduction of a “luxury tax,” changes to special tax regimes, the development of transparent and clear rules for obtaining tax benefits, digitalization of tax administration, a transition to a service-oriented model, and a 30% reduction in tax reporting forms.The study employed systemic-structural analysis, a comparative legal method, and tax burden simulation modeling methods. The scientific novelty of the article lies in determining the level of fiscal deformation of accounting in small businesses under the new Tax Code to be introduced from 2026 (an increase in the VAT rateto 16%, a 30% reductionin reportingforms, and a service-orientedmodel) and substantiating conceptual digital solutions for transforming it toward a management-oriented direction.Based on the study, specific areas for improving the accounting system and implementing digital solutions aimed at reducing the administrative burden on small enterprises and increasing the reliability of accounting information were proposed. These proposals make it possible to maintain the financial sustainability of enterprises amid constant changes in tax legislation and increase their investment attractiveness