A B S T R A C T

The purpose of the research is to examine and identify the methodological features of improving tax efficiency in the activities of small and medium-sized enterprises (SMEs) in the current period. The article presents approaches to enhancing the effectiveness of taxes applied to SMEs, which constitute one of the key directions of entrepreneurship. Taking into account new challenges, the study develops recommendations and proposals aimed at improving tax efficiency in the operations of small and medium-sized enterprises.

The methodology of the research - methodologically, the study is grounded in the use of scientific abstraction, analysis, synthesis, and comparative evaluation, supported by a systematic and comprehensive approach to the issues under consideration. The research also draws upon and integrates methodological perspectives developed by a number of leading scholars in the field.

The practical importance of the research - the obtained and substantiated scientific and practical results can be utilized in the development of mechanisms and instruments that enhance tax efficiency in the activities of small and medium-sized enterprises under the conditions of modern economic transformations.

The results of the research - in terms of research findings, it should be noted that there is potential to benefit from the proposals presented in the article for the formation and development of a small and medium-sized enterprise (SME) activity model that incorporates mechanisms aimed at improving economic processes, optimizing expenditures, and enhancing the overall efficiency of economic activity, as well as for strengthening the role of taxation in these processes.

The originality and scientific novelty of the research - in the article, along with conducting comprehensive and systematic analyses of the issues under consideration, the necessity of thoroughly examining methodological approaches to improving tax efficiency in the activities of small and medium-sized enterprises (SMEs) and identifying more advanced methodological frameworks has been substantiated. Under new requirements, the directions for improving the mechanisms of utilizing the role of taxation in ensuring the more effective organization of SME activities in Azerbaijan have been identified, and corresponding recommendations have been proposed.

Keywords: entrepreneurship, taxes, tax system, small and medium-sized businesses, small and medium-sized business entities, tax efficiency problems, tax efficiency features, methodological approaches to improving tax efficiency.

http://doi.org/10.59610/bbu3.2025.3.5