In modern conditions, the role of international industrial cooperation is increasing. Global industrial cooperation goes beyond normal interstate trade, direct cooperative link, and occupational production, foreign investment cooperation, and joint scientific and technical activities. International technological exchange, which serves as the dissemination of scientific and technological progress, also affects the effectiveness of the entire cycle of work, from development to commercial application. The forms of technology swapping are determined by the characteristics of the transferred technology and the characteristics of the subjects of the transfer process. The recipient of a technology or technologically intensive product gets the opportunity to assimilate most of the partner's scientific and technological experience. The article researches certain aspects of the technological development of Asian countries such as Singapore and China, whose experience in the area of successful international technological exchange is interesting to Kazakhstan and other countries that seek to actively integrate into global technological processes. The article assesses the existing systems for supporting innovations and stimulating high-tech industries in Kazakhstan. The article also provides an expert opinion of a foreign expert, Deputy Director of the Singapore organization the Action Community for Entrepreneurship, Brian Patrick Tan, as well as representatives of the venture Fund “Qaz Tech Venture” on the potential of integrating Kazakhstan into the international scientific and technical space.

Regional management is currently considered as a combination of administrative, economic, political impacts on economic, social, demographic, resource-economic and other processes taking place in the region with the aim of ensuring a sustainable and balanced development of the region and the improvement of the life quality of the population today and in perspective. The diversity of regional economic systems forms the basis of the mechanism for identifying and disseminating the positive experience of the national economy management. This aspect determines the relevance of the study. The article discusses the patterns and features of the regional governance on the basis of the socio-economic development of two polar states in order to illustrate the national interests of each country. The problems of the socio-economic development are shown from the position of systematic approach principles and methods. The main goals of the regional management are also formulated, along with the ways of smoothing the levels of the socio-economic development of regions by overcoming existing interregional imbalances. As a part of the study of the patterns and features of China’s regional management the institutional approaches of the regional policy have been indicated taking into account the ranking of territories and the directive planning of the national economy. Organizational and economic mechanisms focused on the improvement of the human resources potential have been studied on the base of the German model of regional policy. Based on the results of the study, relevant conclusions were made.

The article is devoted to the issue of increasing the efficiency of public administration, improving the entire system of public administration while strengthening globalization and integration processes in the world. The authors believe that decisions taken at the supranational level often stimulate the implementation of policies that run counter to the interests of national electorates. This causes a certain lack of understanding by the country's citizens of the actions of political elites and quite a lot of criticism regarding the popularization of globalization processes. In addition, globalization can create a situation that is not fully understood, rather unclear and uncertain for political elites, so it is important to increase the role of national elites at the supranational level. In our opinion, the growth trend of globalization processes is accompanied by a decrease in the ability of political elites to control their national economies, as well as other spheres such as politics and culture. The need for a preliminary thorough study of issues naturally leads to the intensification of contacts between national elites. Numerous summits and meetings at the ministerial level, forums of regional associations and conferences of non-governmental organizations stimulate the formation of interdependent elites. This is how a transnational elite, clearly aware of its autonomy, is formed and is weakly accountable to the national electorates. The authors show that decisions taken at the supranational level often stimulate the implementation of policies that contradict the interests of national electorates. In the context of globalization, the power of the political elite increases at the supranational level and decreases at the national level.

The article is devoted to the development of innovative technologies in Kazakhstan. Recently, the world has been flooded with new ideas, gadgets, applications, a staggering number of innovative technologies are being developed that are capable of fundamentally transforming goods and production processes: nanotechnology, 3D printers, robotics, industrial Internet, additive, disruptive, subtractive technologies. Artificial intelligence, voice control and virtual reality are the times when science fiction is slowly becoming a reality. Among other innovative technologies is a face recognition system developed by Kazakhstani specialists. In Kazakhstan, Tech Garden and Astana Hub projects help innovators develop innovative ideas by providing them with infrastructure, financial support, mentoring, access to investors and opportunities to exchange experiences with foreign innovators. The development of innovations directly depends on the support from the state and business of scientific research work. In order for Kazakhstani specialists not only to introduce innovative technologies into the practice of their company, but also to develop and offer new ideas, products, projects and gadgets themselves, it is necessary to create favorable conditions and encourage them accordingly, for example, the creation of special workspaces for young professionals (technology hubs, business incubators, innovation centers).

The development of entrepreneurship is an important goal of the state. State policy is aimed at supporting entrepreneurship. The strategy “Kazakhstan 2050” within the framework of comprehensive support for entrepreneurship contributes to the achievement of this goal. The “Enbek” Program for the Development of Productive Employment and Mass Entrepreneurship for 2017-2021 is being actively implemented. The DKB-2025 program promotes support for small and medium-sized businesses. Development program of the agro-industrial complex of the Republic of Kazakhstan “Agrobusiness 2017-2021” supports rural entrepreneurs. These programs are tools and support for the development of entrepreneurship. For interaction between the state and business, a public-private partnership mechanism was developed to modernize the infrastructure using modern management methods. The European Bank for Reconstruction and Development (EBRD) provides support to small and medium-sized enterprises in Kazakhstan. Since these are non-commercial programs for the development of SMEs, the bank provides grants both for financing and provides consultations. Since now many market conditions, as well as the business market itself, are changing due to the creation of new technologies, the entrepreneurs themselves need to adapt their business to the market. In this situation, organizations that support the business help. Startup acceleration programs such as Astana HUB and Tech Garden create a platform for startup creators and investors. The creation of high-tech industries with an innovative component will make it possible to create goods of the future with an export-oriented component.

Measures for the rational use of all groups of resources of any object of research are most relevant at the present stage of development of the economy of Kazakhstan from the standpoint of macroeconomic indicators. The importance of the above circumstance makes it possible to take into account the change in the performance indicators of the enterprise and the influence of factors on the final results of the economic activity of the enterprise. Elements of competition always allow us to assess the situation and make the necessary important decisions for a business entity. In this case, all resource groups that the enterprise possesses must be taken into account. Particular importance should be given to production resources, since they make it possible to assess the material and technical base of an enterprise, plan long-term tasks and evaluate the predicted values of indicators of economic and financial activity of any object of research. It should also be borne in mind that the assessment and analysis of enterprise performance indicators are important for improving the efficiency of production resources and determining the hidden reserves of the object of research. This article discusses the possibility of introducing an investment project into the activities of a joint-stock company as an element of the innovative improvement of the mechanism for using production resources in order to obtain greater profits and economic benefits. The proposed project is fully consistent with the industrial and innovation policy of Kazakhstan and has government support.

The main problem of the innovative development of the regions of Kazakhstan is the lack of innovative activity of enterprises, which is reflected in the volume, periodicity and impact of their innovations. At the same time, the majority of enterprises belonging to the real sector of the economy have sufficient resources for the development of innovative activities. However, the prospects for their interaction with enterprises in other sectors and sectors of the economy for technology transfer are insignificant. In this connection, the studies defining the main ways and methods of forming cluster initiatives in the regional economy are relevant. The analysis of the investment activity of industrial enterprises in the region predetermined the multidimensional nature of the research methodology, the need to use methods of system, statistical, comparative and logical analysis, grouping. The practical significance of the study is to develop specific recommendations to increase the investment attractiveness of Pavlodar region through the implementation of several cluster initiatives in the real sector. The results of the study allowed to develop some recommendations on the formation of a system for the implementation of cluster initiatives in the region, differing in their adaptation to the specifics of the industry, which made it possible to identify priority areas for the development of clusters in the real sector of the regional economy.

Having gained political and economic independence, the Republic of Kazakhstan became a full-fledged subject of international economic relations: it expanded the range of partner countries, established economic ties with many developed and developing states, restructured relations with former partners, and advanced along the path of integration into the world market. The development and modernization of transport infrastructure is an essential condition for the sustainable growth of the regional economy. Transport is interbranch system that transforms economic conditions further market management. This article describes the role of the transport system as a factor in strengthening integration processes. The authors show a close relationship between the transport system and intensive regional development. An efficient transport system is the basis for creating a global market for transport services. Based on the analysis of the essence of the transit potential, the article identifies groups of factors that affect the transport and transit potential. In the course of the study, the authors identified the need to improve the management of the entire chain of cargo delivery in international traffic using the transit potential for further development of the economy of the regions of the Republic of Kazakhstan. When developing the methodological foundations of the study, the authors relied on the publications of well-known scientists.

In the present article the author assessed the implementation the measuring indicators of the State programme and its priority objectives in development of the country transport infrastructure in accordance with global rankings. It sought to give explanation of the reasons of not fulfilling planned indicators. Kazakhstan’s position in World Bank reports (Logistics Performance Index) and the World Economic Forum (Transport infrastructure/The Global Competitiveness Index) have been analyzed, logistics market development in 50 countries with emerging economy (Emerging Market Logistics Index).The author gives an explanation of the assessment principles of the given rating, indicating the main criteria that is taken as a basis, the changes adopted in recent years in the assessment methods. The indicators of the leading countries in the world rankings are given, the main achievements and events that have contributed to high results and have interest for the development of the domestic logistics sector. The article assesses the leading position of Kazakhstan among the countries of the Eurasian Economic Union in the Logistics Performance Index for the period 2014-2018, highlights factors that contributed to the growth and development problems of logistics. The author revealed a correlation relationship between the main indicators of the country’s transport infrastructure (passenger and freight traffic, freight and passenger transport tariff indices, the operational length of public railways, the length of public paved roads, investments in fixed assets of transport and warehousing, goods turnover, the share of transport in the country’s GDP) and the logistics market development index (EMLI). The results of the analysis prove the validity of strategic planning for the development of the industry in accordance with the criteria of the world ranking.

This article discusses the ranking of metallurgical complexes. The attention is paid to the study of Kazakhstan's position in the world. The analysis showed that Kazakhstan takes 34th place in the world in steel production. The leaders are Asian countries such as China, Korea, India, which account for about a third of steel production in the world. At the present stage of development, there is a tendency towards globalization of production in the field of metallurgy, associated with the influence of the world economy on many parameters of the metallurgical industry. Such trends, in turn, lead to higher prices for metal products on world markets. Another trend is the continuous modernization of the production process. The experience of developed countries in the field of metallurgy shows that a new level of quality requires the creation of innovative production capacities that are periodically modernized. The attention should also be paid to the expectations of consumers of metal products with special structural and technological properties. Innovative technologies are developing rapidly to improve the quality of finished metal products. The interest in the development of metallurgy in the world led to the development of various strategies for managing metallurgical complexes aimed at increasing the share of products with high added value, strengthening production cooperation, and the formation of transnational production chains. This experience and global trends should be taken into account when managing the metallurgical complex of Kazakhstan.

A comprehensive economic pragmatism as the main goal of the new economic policy course of Kazakhstan that is based on the principles of profitability, return on investment and competitiveness, also includes aspects of the need to create a new industry along with the development of traditional basic industries, to increase their export potential, where Chinese investment plays a significant role. An institutional reform includes the abolition of sectoral programs with integration of certain sectoral programs into governmental programs, as well as in strategic plans of state bodies. Consequently, it is necessary to create an industrial-sectoral and administrative symbiosis for the effective development of the industry and assessment of its prospects, taking into account the protection and promotion of national economic interests within the framework of international cooperation. The evaluation of state management in the agrarian, sphere within the framework of the development of Kazakh-Chinese cooperation, based on the study of the PRC's approaches in the formation of special economic zones and domestic practice of improving the economy of agrarian sector under the conditions of the “third modernization” and “fourth industrial revolution”, will lead to an expansion of exports of agricultural products, transit potential of Kazakhstan, infrastructural development and optimization of industry administration. In addition, taking into account the strategic importance of the country's transport potential, it will allow developing adjacent economy sectors.

The article shows aspects of sustainable agricultural development. It summarized modern views on the sustainable development of the agricultural sector. The problems of the agricultural sector of the republic are identified, the solution of which will contribute to the successful development of agricultural production. The necessity of increasing the efficiency of resource use is substantiated. An important place in the article is given to the role of state support for the agricultural sector. A comparative analysis of the yield of field cultivation from 1 ha of arable land and crops in the Republic of Kazakhstan is carried out. Using the index method, the influence of the structure of crops and crop productivity is calculated. According to statistical data, the current state of the agricultural sector of Kazakhstan is revealed. The reasons for low labor productivity in the agricultural sector of the republic are indicated. The role of science in the qualitative renewal of the country's agricultural sector is emphasized. Promising ways to stimulate the growth rate of agricultural production are proposed. The main directions of sustainable development of the agricultural sector of the Republic of Kazakhstan are determined. It is proved that organic agriculture can act as a point of sustainable agricultural growth.

Food consumption indicators include one of the most important features of the population's quality of life are included in the system of generalizing indicators of socio-economic development of the country and are an integral basis of human life. The quality and structure of food products consumed affect the health of the country's population, determining its economic and food security. The article analyzes the food market of the Republic of Kazakhstan, examines the main trends in its development. A comparison of changes in the price level and real wages is made, and as a result, it is concluded that the price growth indicators exceed the increase in average incomes of the population. Dependence on imports of a large list of food products, the depreciation of tenge against the US dollar, while prices increased, led to a decrease in the purchasing power of the population over the period 2015-2019. In conclusion, the importance of public policies for achieving an optimal level of food balance is emphasized. It is important to implement a policy of stimulating the production of domestic analogues of foreign goods, opening processing enterprises, and developing innovative technologies. To increase the economic availability of food, it is important to take measures aimed at increasing the production of food raw materials and food products within the country. The growth of market offers will lead to stabilization and reduction of prices for them, therefore, to an increase in the purchasing power of the population.

The current level of development of the domestic meat industry of the agro-industrial complex requires a fundamentally new approach to the problem of integrated use of all types of livestock products. In this regard, the utilization of by-products obtained during the slaughter of livestock, instead of its full and deep processing - not only the loss of valuable food and feed protein, but also huge monetary losses, leading to an increase in the cost of the main product - meat. The essence of an effective approach to the processing of slaughter products is to create and implement low-and waste-free technologies that allow you to maximize and comprehensively extract all the valuable components of raw materials, turning them into useful products. The researchers concluded that the livestock sector in Kazakhstan should be considered not only as a supplier of meat and dairy products, but also as a promising sub-sector that provides secondary raw materials to such industries as light, textile, construction, engineering and others. The categories of livestock slaughter products, the structure of its average standard output, and the main functions of waste-free production are considered. The features of development of deep processing of livestock products in Kazakhstan are analyzed and the directions of development of the meat industry are developed. The authors came to the conclusion that the economic efficiency of the meat industry depends on the rational use of all resources obtained during the slaughter of livestock and the conversion of by-products into marketable products.

The current state and development of the oilseed market of the East Kazakhstan region, which is the country's main supplier of sunflower seeds, as well as raw materials for oil refineries, is investigated. This article analyzes the development of the oil and fat industry of East Kazakhstan region for 2015-2019 by the following indicators: gross yield of oilseeds; productivity; sown area; level of utilization of average annual production capacity. Volumes of vegetable oil production by their types, which are the main factor resources and sources of oilseed raw materials and their processing, are presented. Along with this, the main problems of the oil and fat industry of the region are identified, ways to solve them, also prospects for the development of internal and external sales markets are proposed. In order to increase the efficiency of the oil and fat industry in the region and Kazakhstan, the need for the production of high-quality raw materials, also the solution of other issues related to ensuring food security, was noted.Particularly, the formation and maintenance of the production cycle: selection - growing - storage, as well as oilseed processing. Providing state support in providing farmers with quality seeds and modern technology, monitoring the export of high-quality oilseeds, as well as stimulating the export of final products.

The economic efficiency of the application of biological methods of plant protection is investigated. The analysis of the state of agriculture and, in particular, crop production in the Turkestan region. The foreign experience of using biological methods of plant protection is studied and the ways of their application in Kazakhstan are determined. The classification of rural areas is made according to indicators characterizing social and economic development, including economic potential. The essence of plant protection methods is determined; calculations of the economic efficiency of the use of bioagents on the sown areas of cotton in the Maktaaral district of Turkestan region; the foreign experience of applying biological methods of plant protection was studied and the ways of its implementation in Kazakhstan were examined; calculation of the need for biological laboratories, the results of the study are generalized. The authors substantiated the effeciency of the application of biological methods of plant protection. In many agricultural formations of the Turkestan region, drip irrigation systems are used. As it is known, in this case, with higher air humidity in the region of the trunk and near the leaf surface, the effeciency of the use of biological products becomes higher, since in conditions of high humidity, bacteria and fungi, which are the basis of the active substance, are more productive and virulent.

This article discusses the current state of migration of Kazakhstan in the digital economy, the difference between rural and urban migration. The problems of labor market development were raised, the main directions of solving the problem of migration were presented. The digital economy is a system that promotes the circulation of goods and the development of services through the exchange of digital information and online trade, based on the introduction and use of digital computer technologies in economic sectors, automation of processes in the economy. The digital economy is based on computer technology, mobile communications, and the Internet. All processes are related to big data processing. Digital technology, methods and digital information are the main components of the economy and production. The digital economy is a type of economy based on digital resources, a new type of economic relations.The article justifies the need for special attention to the analysis of population migration, labor market transformation and mobility of highly qualified personnel in order to develop the digital economy and ensure competitive advantages. In the demographic structure of the population of Kazakhstan, much attention is paid to migration in the Northern and Central regions of the Republic of Kazakhstan, among the temporary labor migrants leaving Kazakhstan in search of work, the population of the Northern regions of the Republic prevails.

The regional labor market reflects the socio-economic development of the region. Its balance is an important component of the region's economic development. The effectiveness of the labor market depends on the income of employees and the stability of the company. The regional labor market shows the main trends in the dynamics of employment in the region, its main structures, labor mobility, and unemployment. In modern conditions, the labor market significantly increases the need for qualified specialists. Labor quality issues remain an unsolved problem not only for many companies, but also for entire regions. The current development of human resources does not correspond to the structural model of regional development of the labor market. This circumstance actualizes the problem of labor market modernization, which requires an analysis of the state of the labor market. The study of the topic on the example of a particular region is due to the need to study the problems of the labor market, taking into account the specific conditions and features of the region's functioning, since without them it is impossible to form an effective policy for regulating the labor market. This article examines the trends in the development of the labor market in the Karaganda region. The analysis showed that a number of negative factors affect the development of the labor market in the region. Positive trends in the labour market development of Karaganda region are revealed, recommendations aimed at preventing negative phenomena in the regional labor market are proposed.

This article shows relationship of corporate culture influence on organization efficiency and relevance of this topic, which is of great interest due to lack of development of this issue. The study of corporate culture of organization is due to qualitative changes in approaches regarding the influence of corporate culture on organization effectiveness. Organization efficiency requires that its culture, strategy, environment and technology are interconnected and aligned with each other. There are two ways that corporate culture can influence the life of an organization. Firstly, culture and behavior mutually influence each other. Secondly, culture affects not so much what people do, but how they do it. In process of formation and implementation of corporate culture, in our opinion, factors such as leader’s culture and national culture, organization’s mission, industry, external environment, structure and size of organization, etc. should be taken into account. The ability to solve goals and objectives set for corporate culture determines its effectiveness. In the study, authors revealed theoretical foundations of formation of corporate culture and its content, examined methods of studying corporate culture of organization and identified best methods for developing corporate culture of foreign countries. As a result of analysis and sociological research to improve corporate culture of BadysSidi Company LLP, authors developed recommendations for further development. Corporate culture requires ability to manage it in order to make changes effective. Effective management requires availability of appropriate management tools and real assessment of state and level of development of corporate culture.

The article reveals the processes of digitalization of the financial market of Kazakhstan. The authors examined innovative services and new digital financial instruments that determine the development of remote connection mechanisms for bank customers and other market participants. The analysis of the existing architecture of the financial market is carried out and the role of fintech companies in its development is determined. The authors highlighted the key fintech companies of Kazakhstan using fintech solutions in one form or another. The article describes the positive experience of Bank CenterCredit JSC in implementing the Open API financial platform. The content of the innovative customer-oriented product Credit API is disclosed. The authors consider it promising to use the Payment API service in the infrastructure of the domestic market, which provides new opportunities for customers when making remote payments. As new market participants, business structures using P2P platforms are considered. The P2P platforms allow the investor to lend to a private person or business in a remote format through a special website. The article outlines the problem of developing financial inclusion and innovative forms of improving financial literacy based on communication digital resources. The authors presented a vision of the digital financial infrastructure of Kazakhstan. The collaboration scheme is built through the interaction of five key areas of development of digital financial blocks, the integration of which is carried out through the Open API and Smart Brigde. The article substantiates the need for high-tech interaction between the regulator and market participants using the full electronic document management format and creating a digital financial market regulator.

The article is devoted to actual problems of functioning of the tax mechanism in the Republic of Kazakhstan. The author studies the characteristic features of the tax mechanism. Tax policy occupies a leading position in the field of state methods of influencing economic processes. Priorities for the development of the economy of any state are largely determined by the level of tax payments achieved, which are a consequence of the tax burden, in particular, its maximum permissible level in the conditions of modern economic policy and tax legislation. The modern tax system of Kazakhstan lacks a stimulating initiative, which in modern conditions of development should be implemented in the implementation of all tax functions - fiscal, distributive and regulatory. Based on the study of statistical data, the effectiveness of the tax mechanism and the tax system was determined. According to the author, the tax system should be based on optimal coordination of interests of all social groups of society - entrepreneurs, workers, civil servants, students, pensioners, etc. The author offers recommendations for a consistent reform of the tax system, implemented in the modern conditions of the economy of Kazakhstan. The aims of the state to determine the optimal limits of the tax burden will contribute to the development of production and create conditions for the growth of the national economy.

The relevance of the article is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the Tax code of the Republic of Kazakhstan. Optimization of tax liabilities is a set of measures of economic entities aimed at reducing taxes and fees using benefits and provisions in accordance with the Tax code of the Republic of Kazakhstan. Tax planning is aimed at solving such tasks as increasing profitability and reducing tax liabilities. By disclosing accounting documents and tax reporting for tax structures, companies aim to optimize taxes and fees. For this purpose, business entities use tax planning, which provides for tax reduction based on the use of benefits in accordance with tax legislation. In general, optimization is any action aimed at improving the overall state. In the tax part, optimization involves combining tax indicators and improving the calculation of tax liabilities and the financial condition of enterprises based on them. One of the tools for optimizing taxes and fees, as well as tax planning, is the development of tax accounting policies. The tax policy discloses all the features of the company's taxes, as well as provides for the disclosure of tax documentation. The article also reveals the types of tax planning as strategic and tactical. Strategic tax planning is developed to optimize taxes and fees for the long term. Developing a plan for the current reporting period for specific types of taxes and fees means a set of tactical tax planning measures. In summary, it should be noted that the main goal of tax planning is to optimize tax liabilities and improve the efficiency of enterprises.

Insufficient level of liquid funds in banking activity is the main reason for its financial difficulties and, accordingly, the appearance of a shortage of payment funds. The article describes various methods of liquidity management. One of them is the optimal placement of your own and equivalent funds. The method requires maintaining a certain level of highly liquid assets. This method is used by banks in an undeveloped financial market. The second method of managing liquidity is to regulate the volume and structure of liabilities, which are secured by attracting external loans. This method is used by large banks. The article notes that each of these methods has liquidity management tools. In foreign countries, assets are classified into primary and secondary reserves. Secondary reserves are a complement to primary. The article shows that a large amount of money on deposit accounts of commercial banks can lead to rampant inflation. To regulate the money supply, the Central Bank conducts a policy of credit expansion or credit restriction. The authors note, a more effective tool is an increase or decrease in the base rate (discount), the use of which reduces or increases the excess reserves of banks and their ability to create new money. The participation of the Central Bank in the open market for the purchase and sale of securities, the establishment of minimum reserve requirements for commercial banks also allows you to reduce or increase the creation of new deposits. The authors show that the regulation of commercial banks' liquidity management methods maximizes revenue and minimizes banking services.

The article is devoted to one of the poorly studied and at the same time relevant topics in the fight against the shadow economy - financial monitoring of the football sector. Criminal elements, mafia structures around the world are in constant search of new ways to legalize criminal proceeds. Sport is often is used by them to launder their “dirty” money. The last two to three decades have been associated with the enormous economic importance of sports. This is primarily about football. In general, it should be noted that money has begun to have a very serious impact on the world of sports. This influence of money on sports has, respectively, both positive and negative sides. The article examines certain problem areas that make the football sector vulnerable to money laundering. It is about corruption in football, the internal system of organization, financial transactions and football culture. Supranational and state structures develop and use complex measures to prevent “dirty” schemes in football. The article discusses vulnerabilities that need to be addressed to minimize the risks of money laundering in the football sector. For countries of the former Soviet Union, in particular Russia, Kazakhstan and other countries, football has always been and is a national sport. However, the football industry, as international experience shows, is also a field for laundering “dirty” money. Constant and painstaking work of financial monitoring bodies is needed to counteract the involvement of Kazakhstani sports in the process of money laundering. Also in this matter cooperation with specialized international organizations and other countries is of great importance.

In economics many attempts are made to reveal the essence of such concepts as the model and form of public and private partnership. In addition, in modern practice, in the process of searching for the most optimal variant of interaction between the state and private structures, there is a wide variety of forms, types and models of public private partnership. Throughout the entire period of transformation of the economy of Kazakhstan, many of them were underestimated, despite the fact that they cover the basic aspects of society and ensure their harmonious development. For quite a long time, the state cannot fully implement many major infrastructure projects. Various forms and models of partnership between the state and private entities could help to solve these problems. Moreover, in the context of innovative development, this type of interaction between government and business will receive a new impetus in the development and application of new forms of public private partnership that meet modern realities. It should be noted that the conditions of contractual relations in our country are usually extremely complex and unstable. All this requires the creation of a contractual procedure that would include the entire general scheme of the main elements of such contracts, taking into account their features.

The article considers the conditions of the EAEU as a favorable environment for the supply and sales markets of domestic enterprises. The advantages of the EAEU for domestic enterprises, such as a unified transport infrastructure and document flow and the abolition of customs formalities, are highlighted. The characteristics of indicators of mutual trade of the Republic of Kazakhstan with the EAEU member States for 2018 and 2019 in general terms are given. The dynamics and the share of exports and imports of the EAEU in the total volume of export and import operations in the context of each member of the EAEU are considered. The commodity structure of Kazakhstan's import and export products with the EAEU countries is studied, where the main groups of commodity products are identified. The structure of export and import supplies in the context of the percentage ratio by product groups is determined to identify the main product groups of exports and imports to determine the properties and characteristics of supply chains. The general classification of supply chains for analyzing the properties and characteristics of the main commodity groups of exports and imports of Kazakhstan with the EAEU countries is given. Selected mineral products, which account for almost 40% of the total volume of exports to the countries and the EAEU, for which an analysis of the properties and characteristics of supply chains is provided.

The ultimate goal of innovative entrepreneurship is the development of enterprises that are able to quickly respond to the current market situation, create competitive high-tech products of the new generation and increase demand at the level of world standards. Support for the development of innovative entrepreneurship is provided at the state level. Support programs are aimed at implementing three tasks: supporting new business initiatives, improving the business sector, and supporting export-oriented industries. All areas solve the complex tasks of ensuring sustainable and balanced growth of regional entrepreneurship in non-resource sectors of the economy, creating existing and new jobs. The transition to an innovative economy requires systemic reforms in the field of training, scientific and applied research, support for startups, the transfer of advanced technologies, and the creation of a venture ecosystem. The industrial and innovation policy of the state is implemented in partnership with business. Support measures are provided by the fulfillment of their mutual obligations. Financing of innovative activities of enterprises is carried out at the expense of internal and external sources. Internal financing includes the use of part of the company's profits for innovative purposes. This type of financing is not suitable for small and medium-sized businesses due to limited own resources. The most common external sources of financing for enterprises in Kazakhstan are credit resources, funds allocated directly from the state budget for the implementation of innovative projects.

The current article substantiates the relevance of the circular economy as a tool for the implementation of the Concept of “green” economy for the Republic of Kazakhstan. The circular economy is considered as a concept, aimed at the absence of dependence of the economic growth on the volume of natural resources, and the transition from a linear economy to a circular one. This is achieved through the optimal use of available funds and assets, materials and supplies, i.e. by reducing the consumption of raw materials and reducing the amount of waste generated. The author has researched the objectives, principles and basic categories of the circular economy and revealed its advantages. As an example the Circular Economy Strategy for the city of Almaty and for the region. The strategic directions of creating a circular economy and tools for their implementation are investigated. The possibilities of “loop closure” in agriculture by using renewable materials between the food-production cluster and agricultural cluster were considered. It is considered how the principles of circular economy will be implemented in the indicated sectors of the city and of the region. It is proposed to develop the principles of passive designing and R&D-planning, combining traditional and modern architecture. The industrial sector is expected to re-use/re-cycle goods and materials. According to the author, as a result of the implementation of the circular strategy, conditions will be created for the development of innovative entrepreneurship - of the so-called “green” business.

The main principle of industrial cooperation - is, first of all, the construction of effective interaction between the costs of production of products and the potential profit from its sale. If the sale of products is unstable or cannot always be allowed to enter the market, there is often a decrease in the activity of the enterprise. At the same time, the production that organizes their activities on the principles of reducing costs and increasing output per unit of costs gets the competitive advantages of the enterprise. This generates a search that is determined by the relevance of scientific research. The novelty of the work is determined by the fact that the article presents aspects of the formation of effective and efficient industrial cooperation based on the integration of production into the global economic environment, focused on increasing competitiveness across the entire world space. With equal energy prices, improving energy efficiency creates an economically competitive product. In scientific work, the author forms a model of energy efficiency and exposes aspects of its use in industry. The practical significance of scientific research is determined by the fact that it allows to form a model of the transition to innovative forms of production based on energy conservation.

The article examines the legal foundations of post-privatization control of social facilities in Kazakhstan as a factor in increasing the efficiency of privatization. Based on the study of legislation, the current role and essence of post-privatization control has been determined. The current situation in the implementation of post-privatization control is analyzed, problems of the effectiveness of the implementation of post-privatization control are identified, and ways of their solution are proposed. The methodological basis of the research was formed by the methods of critical legal and content analysis. The research toolkit included criticism of the law enforcement practice of the legislation of the Republic of Kazakhstan in the field of state property, using a specific example. In addition, the author analyzed interviews and statements in the media of other stakeholders of the privatization process in order to study their position on the subject of this study. The results of the study show that, despite the optimistic attitude of representatives of state bodies against the background of the absence of negative “cases”, the current legislation regulating relations in the field of state property lacks effective mechanisms to influence purchasers of social facilities, which would ensure the protection of the interests of society in obtaining quality social services.

The article is devoted to the role of higher education in the formation and development of human capital in the conditions of innovative development of economy. In particular, this article reveals the essence of the concept of “human capital” and offers the author's interpretation taking into account the modernization of higher education. The author has shown that the innovative development of the economy largely depends on investment in human capital. Today, the main share of national wealth and the level of development of the country is determined by human capital. The key figure here is an educated, competitive, proactive, creative, and qualified person. Higher education plays the role of an environment where the interests of both society and the individual interact. During the period of active development of innovation, many members of society have to generate new knowledge, and even more people have to use this knowledge. Knowledge is the main environment in which modern society functions and develops. The development of human capital, the improvement of production, and the active introduction of innovations in almost all spheres of human life form the basis for further development of the innovative economy and become the basis for abandoning the country's raw material specialization, which, in turn, contributes to solving problems of health, science and education.

Organizations that want to improve their performance should focus on the satisfaction of their employees, because employees who are satisfied with their work are the largest asset in the organization, while unsatisfied employees are its biggest problems and obligations. Much attention should be paid to the problem of measuring employee satisfaction in an organization, since this circumstance clearly describes the current situation of the organization. Understanding how satisfied employees are with the job contains useful information to predict their future behavior and make the right managerial decisions. Human resource management can overcome many challenges by offering various methods that increase employee satisfaction. These methods will help the organization work better. It is imperative that organizations maximize the impact of supportive human resource management practices. The article presents the results of a study aimed at studying human resource management practices affecting employee satisfaction. The study was conducted by an online survey among employees of educational institutions of the city of Almaty. The results revealed practices that significantly affect employee satisfaction, in particular: training and development; awareness raising; democratic approach and fair distribution of power, the provision of authority; providing employment security; stimulation of self-realization and career advancement; initiative management. The socio-demographic factors affecting employee satisfaction were also identified. Indicators such as gender and income showed a high level of statistical significance.

The article is devoted to determining the role of science in the socio-economic development of countries with different scientific potential. The review of the literature shows the most important aspects for further study, namely the contribution of science to the socio-economic and technological development of the country as a whole and to the assessment of the relationship between the indicators of science and socio-economic development in particular. The analysis revealed that in countries with high and medium scientific potential, science contributes to the effective use of knowledge by the country for its economic and social development, while in countries with low scientific potential, there is a weak link between science and the development of the knowledge economy. Science is a key element in the formation and development of post-industrial society, knowledge-based and innovative economy, which confirms the experience of countries-technological leaders, where research and development, technology and innovation are the core of development of economy and society. It is shown that investments in R&D have a significant impact on economic growth, labor productivity and competitiveness. Science is one of the sources of economic growth. In the context of the fourth industrial revolution, the country's scientific potential is a key factor in the formation of a knowledge-based economy. The formation and effective functioning of the knowledge economy depends on the creation, dissemination and use of knowledge, research and development results.

In the modern world, public councils (councils) exist in almost every legal state. They are created in various forms and spheres of public life to achieve the political goals of the state. In general, councils widely exercise their powers in monitoring the activities of state bodies, public control, developing regulatory documents, and expressing the opinion of the population. In implementing the concept of a “hearing state”, councils effectively respond to constructive requests from citizens and are the most important link between the state and society, since problems in the state apparatus are caused by the lack of feedback from the population between local government and citizens. The article highlights the realities from the moment of adoption of the Law of the Republic of Kazakhstan “On public councils” to the present day, indicating the presence of a number of problems that bureaucratize and devalue the ideological basis. At the same time, practice shows real results that have a positive impact on building a dialogue and mandatory regulatory procedures that have no impact on society. The problems that have accumulated today, such as duplication of functions, lack of motivation, imperfect legislation, and others, require certain measures to be taken. This was preceded by the lack of practical experience of Kazakhstan at the time of adoption of the law, insufficient analysis of foreign practice and gaps in legislation. Solving these and other problems, as well as building the work of councils on a new principle, promotes openness and responsibility of the state to the population.

The article considers the foreign experience of financial regulation of small and medium-sized businesses. Given the entry of the Republic of Kazakhstan into the world economy, the development of small and medium-sized businesses in the country will lead to active participation and assistance from the state. That is, in many countries today, much attention is paid to addressing issues related to the stability and efficiency of small and medium-sized enterprises. Therefore, it is of particular interest to study the experience of foreign developed countries in supporting the development of small and medium-sized businesses. Taking this knowledge into account, it is necessary to determine measures and prospects for improving this area of activity in the Republic of Kazakhstan. The EU has a well-established infrastructure for supporting small and medium-sized businesses, for example, all EU member states have a well-developed network of both public and private financial regulation organizations for the development and support of small and medium-sized businesses. In the countries under consideration, many of the same features of state support systems can be noted. All this is due to the influence of globalization processes and the activity of organizations. In this regard, considering the experience of foreign countries is very important and most appropriate.

This article discusses issues related to the monitoring of the quasi-public procurement system in the Republic of Kazakhstan. The topic under study is one of the relevant to date, as the state has to face with the increased pressure on the state budget in the context of the financial crisis and unstable economic situation in the world. In general, attention needs to be paid to budget spending in the quasi-public sector through monitoring and careful analysis to ensure the effectiveness of procurement procedures in the sector and to avoid unnecessary expenditure. The article is about the study of the current state, problems and prospects of creating and realization of the mechanism for monitoring procurement in the quasi-public sector, identifying administrative and corruption risks. The share of procurement in quasi-public sector entities has a special role in the procurement market. Therefore, it is so important to create favourable conditions devoid of corruption in the field of public procurement and to have a transparent and effective system of the state financial control. The article provides a detailed analysis of the scope of procurement in this area, describes measures to reduce corruption risks and ensure transparency of procurement. The author proposed a number of recommendations that would lead to a reduction in corruption components in this area as a result of the analysis on the existing problem in the procurement sector of the quasi-public sector.

In modern conditions, regions in Kazakhstan are developing unevenly, and there is a noticeable disparity. The article considers a number of reasons that contributed to the development of this asymmetry: significant differences in the financial and economic situation of the regions, lack of financial independence, as well as differences in the main indicators of the social sphere. The fact that the budgets of the Republic, regions and individual cities are not balanced with the available resources is highlighted. Accordingly, the budgets of different levels do not receive revenues sufficient to solve problems in the social sphere and the economy to cover mandatory expenses. The state needs to decide how to distribute power and responsibility for solving financial and economic problems between the center and the regions, as well as redistribute available resources between budgets of different levels, and develop inter-budgetary relations. The article examines the sources of budget resources, levers of influence on the overall economic situation in the region, the regional budget mechanism and the internal structure of the regional budget mechanism. The influence of the mechanism of budget resources distribution on the socio-economic development of regions is studied, the Republican and local budgets, the regulation of budget revenues and their distribution are considered. The paper uses complex and systematic approaches to the processes and phenomena under study.

The article examines the main works of Kazakhstani and foreign authors and reflects the basic principles of tax budgeting. The purpose of the article is to assess the need to apply tax budgeting in a rapidly changing tax environment, as well as a more detailed study of the process of phased budgeting. Attention is paid to improving the quality of generating information on taxes, since changes in tax legislation lead to an additional increase in the tax burden in the company. The author's ideas on the reclassification of the types of the traditional approach according to the time components are put forward, and also, based on the results of other sources, the method of expert assessments is distinguished, which is defined as an auxiliary approach by the authors. The main factors influencing the efficiency of tax planning are described and proposals are made for the use of a “flexible” tax budgeting system, due to the introduction of regular amendments to tax legislation. A model of the formation of a “flexible” budget is presented, which reflects the main components of tax revenues and expenses of the organization. The authors noted the key points that make it possible to optimize the procedure for identifying deviations, as well as to take into account unaccounted factors and errors by creating additional reserves for tax payments of previous periods. The above recommendations are generalized and the final results do not take into account the specifics of the organization. In this regard, it is necessary to take into account the peculiarities of the accounting policy of the taxpayer.

Modern trends, economic development and technological progress further intensify competition. Thus, in the context of growing competition, the attention of enterprises is focused on non-value activities, i.e. on activities that have no value and associated costs. This is due to the fact that activities of no value in enterprises lead to increased costs and reduced profits. Non-value actions can be observed during the entire course of the company activities. To do this, it is necessary to pay special attention to the fact that values are not formed as a result of actions of the enterprise. Non-value actions in the enterprise include unnecessary materials, packaging, poor quality, production losses, excess inventory, unnecessary transportation, additional control, unproductive working hours, etc. Thus, in this study, the impact of the Kaizen cost calculation system on eliminating or reducing useless activities in the production process was studied using a semi-structured interview at a dry tea factory. The study focuses only on losses in the production process and does not take into account actions that do not create value other than production losses, i.e. are useless. Based on the results of the study, we can say that the Kaizen cost calculation system has a positive effect on reducing production losses (defective production, idle production, excess and waste), which are one of the actions that have no value.

The article examines and compares the declaration systems in the Republic of Kazakhstan and the United Kingdom, since the declaration institute is one of the most effective tools for preventing conflicts of interest. In particular, the study examines the aspects of disclosure and verification of data in the declaration system of two countries. The functioning of an effective state apparatus requires strong consistency with the principle of transparency and accountability. In this situation, public officials, disciplining their behavior, are aware of responsibility for their actions. To ensure the disclosure of reliable and complete declared information, it is necessary to use a verification system. Verification is also one of the most important components in the process of forming an effective system for declaring income and assets, liabilities and interests. It is a tool that allows to prevent and identify conflicts of interest, which often lead to the commission of the corruption violations. This article uses the method of comparative analysis, since comparative analysis allows to determine the fundamental values, and accordingly, to offer the most appropriate solutions to the problems. In the first part of the analysis, the author explores the Kazakhstani declaration system, in particular, the concept of declaration is given, the regulatory provisions on disclosure and verification of declared information are analyzed. Next, in contrast, the system of Great Britain is examined, on the same basic aspects. This approach allowed us to identify the pain points in the Kazakhstani system and made it possible to apply the positive experience of the UK. The study provides an information base for both the civil servants and the non-governmental sector and the population. As a result of the research, the author offers a number of recommendations on the VAP principle developed by the author, based on the experience of the UK, to improve the declaration system in Kazakhstan.

Currently, most Kazakhstani universities have identified a new direction of development for themselves and are being transformed into universities of an innovative and entrepreneurial type. This implies the creation of an innovative infrastructure and the formation of an innovative development strategy. The article discusses one of the elements of the innovation infrastructure of universities - a small innovative enterprise. The significant role of innovation in the modern economy is undeniable. The creation of competitive products with a high degree of science intensity is impossible without the use of innovations. This fact applies to the sphere of education as well as to any branch of the economy.The creation and development of small innovative enterprises can act as one of the tools for developing modern universities in Kazakhstan since it creates conditions for the active involvement of students in innovative activities and forms entrepreneurial potential. As a result of the creation and development of small innovative enterprises in universities, the material and technical base, educational and pedagogical elements are improved. Through the development of small innovative enterprises, universities strengthen their competitive positions and can also enter new markets. By acquiring patent rights, universities can ensure a competitive position in the creation of knowledge-intensive goods and services. To strengthen the innovative potential of the university, it is possible to manage intellectual property and develop know-how. Thus, the creation and development of small innovative enterprises in Kazakhstani universities is a mechanism for providing innovative infrastructure and realizing entrepreneurial potential.

The current situation with the Covid-19 coronavirus pandemic has made adjustments to all aspects of society's life. The sphere of education, including higher and postgraduate education, has not escaped serious and forced transformations-in order to ensure the health of students at all levels of training, organizations of higher and postgraduate education, together with the Ministry of education and science, were forced to implement a universal and complete transition to the format of training using distance technologies. In this regard, certain issues arose with the compliance of the regulatory framework with the current conditions, opportunities and needs of educational organizations and regulatory authorities. Certain problems were identified with educational resources and tools, the readiness and competence of the teaching staff and administrative staff of higher and postgraduate education organizations, as well as public authorities in the field of education to work in a distance format, issues of academic integrity and dishonesty, the process of conducting current classes, intermediate and final certification, proctoring, as a control procedure for an online exam or testing. Some issues are the quality of classes, educational materials and resources used in remote educational technologies, the readiness of students and teaching staff to work in a remote (online and offline) format.