Journal of Osh State University. Economics

Features of organization of accounting for small and medium enterprise in the conditions of digitization

The article discusses the features of organizing the accounting of tax obligations by small and medium-sized businesses in Kyrgyzstan. Current trends, advantages and disadvantages of digitalization have been studied, features of the implementation of digital technologies, the formation of directions and problems of digitalization of accounting have been identified, trends, advantages and disadvantages of digitalization have been identified, some issues regarding the application of accounting and tax legislation have been proposed, and main directions for solving identified problems have been proposed

taxes; small and medium-sized businesses; simplified taxation system; tax accounting; tax reporting