KICHIK VA O‘RTA TADBIRKORLIK SUBYEKTLARI UCHUN SOLIQ YUKINI OPTIMALLASHTIRISHNING NAZARIY JIHATLARI

This paper analyzes the theoretical and methodological aspects of optimizing the tax burden for small and medium-sized enterprises (SMEs). Small and medium-sized businesses serve as a driver of the national economy and a crucial element for sustainable growth, meaning their financial stability directly depends on the flexibility of the tax system. This research theoretically establishes the factors affecting the financial results and investment activity of SMEs under the influence of the tax burden, as well as the principles of improving taxation. Additionally, the thesis evaluates leading foreign experiences and scientific approaches to implementing differentiated tax rates for SMEs, reducing the scale of the shadow economy via tax optimization, and increasing transparency in the business environment. Based on the study results, practical and scientific recommendations are proposed to model tax strategies for SMEs, enhance the stimulating function of the tax system, and increase the share of small and medium businesses in the national economy.