Аңдатпа
This article examines the development of entrepreneurship in the Republic of Kazakhstan through the lens of tax reforms, highlighting key stages in the formation, transformation, and institutionalization of the entrepreneurial environment during the transition to a market economy. Particular attention is paid to changes in the regulatory framework, beginning with the first legislative acts of the 1990s, which provided the foundation for the legalization of private property, the formation of a competitive environment, and support for private entrepreneurship, and ending with the adoption of the Entrepreneurship Code of the Republic of Kazakhstan, which marked an important stage in the systematization and improvement of business legislation and state regulation of entrepreneurial activity. The article also examines in detail the main stages of tax modernization, including reforming the tax system, reducing the number of taxes and mandatory payments, simplifying tax administration procedures, and improving the efficiency of interactions between the government and business. Considerable attention is paid to the introduction of digital tools and modern technologies, such as e-government, electronic reporting, online registration of business entities, and tax compliance mechanisms, which have contributed to the reduction of administrative barriers, increased transparency of the tax system, and the optimization of business processes. Furthermore, the article emphasizes the importance of tax reforms for the sustainable development of small and medium-sized businesses as a key factor in the country's economic growth. It is noted that improving tax policy and creating a favorable business climate contribute to attracting investment, promoting competition, increasing business activity, and strengthening the country's economic stability. The authors conclude that consistent modernization of the tax system and the development of state support mechanisms for entrepreneurship are essential for the successful adaptation of Kazakhstan's economy to contemporary global economic changes and challenges.