This article deals with some aspects of changes to the tax laws of the Kyrgyz Republic regarding the activities of small and medium-sized businesses. Also, the taxation regimes used in practice by small and medium-sized enterprises were analyzed, and calculations of the effect of the chosen tax regime on the tax burden of business were carried out. And it has been proven that the changes to the laws in the field of special tax regimes for small and medium business taxpayers are in the right direction. As a result of the study and analysis of modern approaches to taxation of small and medium-sized businesses, the results were drawn. At the end of the analysis, it was proved that indicators such as the volume of products sold, the level of currency convertibility in the market, the types of tax benefits provided, early payment of tax payments - had a negative impact on the total amount of tax revenues and business activity