This article is devoted to the study of the current state of integration relations of the Republic of Kazakhstan with the countries of the Eurasian Economic Union. The EAEU countries put forward the modernization of economies based on the development of scientific-technical, innovative-industrial and transit potential, intensification of cooperation as an integration priority. Basic prerequisites and directions of perspective cooperation of the Republic of Kazakhstan with the countries of the Eurasian Economic Union are formulated on the basis of the conducted analysis of regulatory documents, statistical material, main state development programs of Kazakhstan and priority strategic directions of economic development of the EAEU until 2030. The development of priority sectors of Kazakhstan will increase the competitiveness of the national economy and will enable the development of Eurasian integration initiatives. The development directions of the Eurasian Economic Union are systematically determined. The analysis of dynamics of development of the Eurasian Economic Union and the analysis of structure of gross domestic product of the states of the Eurasian Economic Union are given. Measures for ensuring growth of business activity under the Treaty on the Union of member states, are considered and include customs regulation, technical regulation, reduction of administrative loading, increase in efficiency of measures of economic policy, formation of institutional structures of financial, consulting, information support.

The development of entrepreneurial activity is a fundamental condition for the market economy functioning. The problem of assessing the effectiveness of management of business structures is increasingly in the spotlight. This circumstance is caused both by the development of market relations, the formation of infrastructure and relevant support institutions, and the «slippage» of the old classical model of management in the conditions of the emergence of the outlines of the new digital economy. The issues of efficiency assessment arise quite often in connection with the development of the strategy and tactics of management of the organization, attracting investments, using potential growth factors. In the digital economy, production efficiency is associated with the production of digital goods and services based on the use of information and communication technologies. Efficiency in economics is the efficiency of the economic system, expressed in relation to the results of its operation to the resources spent. The indicator of business efficiency in the digital economy directly depends on the level of technological development. The Internet allows even small companies to sell products and services around the world with little initial investment. Information technology helps to reduce costs and increase productivity in all sectors of the economy. To survive in the new conditions, companies must improve their own competence in the use of digital technologies, the state - to create conditions for their practical use.

The article examines the role and importance of the urbanization process in the formation of world agglomeration associations. The need to take into account the specific conditions for its social and economic development in the formation of agglomerations in Kazakhstan is underlined. The validity of the main directions of positioning of the city of Almaty is analyzed. Using statistical indicators, the role of the city as one of the factors contributing to the country’s socio-economic development and rational spatial settlement and the reduction of territorial heterogeneity in the development of its regions is emphasized. Positive and negative trends accompanying agglomeration processes are presented. The main thing is that conditions are created for raising the level and quality of life of the population of this agglomeration association as a result of the emergence of new infrastructure facilities and new transport complexes, logistics centers, information nodes, etc. that exist for small settlements. This will reduce the dynamics of migration processes, as a result of which there is an outflow of highly educated capital and qualified personnel from underdeveloped regions. This means that in order to attract foreign tourists, it is necessary to form an appropriate strategy for the industry development, improve the material and technical, information and advertising base, the quality of services provided, and much more. However, each of these agglomerations will be positioned in accordance with their regional specialization, their role in the development of the country, the level of qualification of the available labor resources and other important indicators. Given the multifunctional and diversified nature of agglomeration associations, it is important in their formation to correctly identify the top priorities for the further development of these agglomerations.

The article is devoted to the analysis of the concept of the «Smart city», which adheres to the practice of substitution. The emphasis on the role of the city community in management of development is accentuated. Today, the city is one of the main factors of economic development and the central location in production, defining the consumption patterns, social and economic relationships and now a significant proportion of GDP in many countries. In the context of the smart city concept, the information and communication tool is considered as a problem for the development of cities in the article. The city plays a crucial role in national, regional and global development. The quality of life depends on them. Due to this modern requirements are access to the city’s infrastructure, high mobility, safety of the city, environmental protection, and development of the city’s management. In the article, the question is considered by models, tools in the subject area of smart cities. The awareness in these questions allows to evaluate and analyze the situation and the standardization of the situation in the area, thus enabling different aspects of projection, organization and functioning of the city. As a result, the article is based on the standard of the information that is related to the informational and communicational technology of the smartest city. SWOT analysis in the city of Almaty, with the implementation of the long-term strategy for sustainable development is carried out.

The article considers the criteria for the selection of innovative strategies for modernization and development of Kazakhstan’s industry in the catching-up economy. The problem of innovative development of the Republic of Kazakhstan is the need to accelerate the pace and strengthen interconnections and coordinate innovation processes in the field of functional and applied research, the field of high technologies, the development of qualitatively new types of products, effective ways of its market implementation and after-sales service. The solution of this problem in Kazakhstan is to create and develop a national innovation system (NIS), including such components as a research environment that can cooperate with the business environment; competitive business environment, adapting new knowledge and innovations; mechanism of interaction between the research environment and entrepreneurial structures, carrying out the transfer of knowledge, their transformation into competitive technologies and orienting scientific and technical research to meet the innovative needs of production and consumption. The state designated this sphere as the most priority, allocating considerable budgetary funds for its support. The implementation of the proposed concept will allow industrial enterprises to create the necessary prerequisites for the transition from an evolutionary path of economic development within the first two strategies to a revolutionary one, which will help to increase the competitiveness of domestic producers, not only within Kazakhstan but in the whole world.

This article focuses on some financial and economic indicators of small business and directions of state support of this sector of the economy at present time in Kazakhstan. There are suggestions for its further development in connection with Kazakhstan’s entry to the World Trade Organization, including the improvement of customs tariff policy and licensing procedures, and the development of a structure for supporting and supporting business activities in new conditions, and assistance in the implementation of international quality standards. State support is realized through the Program «Business Roadmap-2020». The operator is the state structure - JSC «Enterprise Development Fund» Damu «Another state body in the field of entrepreneurship is the regional department of business and industry. Professional market participants can protect their interests through the National Chamber of Entrepreneurs. The main goal of the National Chamber of Entrepreneurs of the Republic of Kazakhstan is to create favorable conditions for the development of entrepreneurship on the basis of effective partnership between business and government. Due to the crisis in the world economy, the business of Kazakhstan was characterized by an unstable dynamics of growth in the number of enterprises and employees employed in them. The current state of development of the small business sector dictates the need to further improve the strategy for its state support.

The need to implement the program of industrial-innovative development of Kazakhstan in modern conditions actualizes the problem of improving the competitiveness of the domestic economy. One of the complex development mechanisms that ensure the growth of competitiveness of territories as a whole is the formation of clusters. Experience in the development of European and Asian countries confirms that the cluster approach is an effective tool for increasing the competitiveness of the country’s economy, and stimulates the development of the regional economy. This article analyzes the assessment and problems of the current state of the textile industry of the Republic of Kazakhstan. The foreign and domestic experience of the cluster approach is summarized, on the basis of which it is proposed to use it in solving strategic tasks aimed at improving the competitiveness of the region and the innovative development of its economy. Cluster as a sustainable partnership of interrelated enterprises and organizations, individuals may have a potential that exceeds a simple sum of the potentials of individual components. This increment is possible as a result of cooperation, a combination of cooperation and competition among cluster members: manufacturers and suppliers, engineering and consulting firms, credit organizations and insurance companies, infrastructure, professional and public organizations in the region. The most optimal model of innovative reforms at the present stage of development of the economy of Kazakhstan is the creation of sectoral clusters in different regions of Kazakhstan. Thus, cluster development as a tool to improve the competitiveness of regions, the innovative development of their economy is a new approach in the regional development of the country, allows to maximize the existing potential.

In the article questions marketing research in area of secondary application of wastes in a production are considered. Basic definitions of marketing, marketing research and ecological marketing are given. The possibility of the use of marketing instruments in the declines of the ecological loading on a natural environment and economic value from reduction of expenses on unit of products from secondary raw material got from wastes is analysed. When considering the market for the formation of solid household waste as a resource, the author points out the need to have an informative basis regarding the volume of waste generation, the study of the morphological structure of accumulated waste, the conduct of educational work on the separation of solid domestic waste among the population, the collection of statistical data on enterprises that separate and recycling of garbage in the RK and what resource base Kazakhstan possesses in terms of waste processing, their pricing indicators, logistics and finally timulirovanie market of waste among the population. The branch of processing solid waste in the country is at its initial stage of formation, and its efficiency is extremely low. There are not enough waste processing plants in the country, and the operating ones are not functioning at full capacity due to inconsistency of interaction between local authorities, public utilities and institutions. The article may be of interest to operators of this industry and government agencies as an information base necessary for the development of a solid waste management system.

The jewelry industry of Turkey is currently one of the most developed in the world. Turkey’s jewelry exports are inferior to India, China and Italy. Although the natural reserves of precious metals and precious stones in Turkey are insignificant, the non-lesser jewelery craft in Anatolia began to develop from the 4th century AD. This article describes the history of the development of jewelry in the Republic of Turkey. This article also describes the stages of formation, and development of this branch since the beginning of the century. A model for the development of jewelry production in modern Turkey is described in detail. The organizational mechanisms for the development of jewelry production have been described in article. Authors studied the factors of influence on the design of jewelry and their uniqueness. Mechanisms for training personnel for jewelry production are given. The current state of jewelry production in Turkey was made by authors. The opportunities and prospects for the development of the jewelry industry in Turkey are described. The statistical analysis of the volume of import and export of jewelry is given. Over the past 10 years, exports of jewelry have increased significantly in Turkey. With the growth of exports, Turkey has risen in the global ranking of industrialized countries and has become one of the leaders of this industry in the world. In Turkey, 400 tons of gold jewelry and 200 tons of silver jewelry can be produced annually, but, unfortunately, this potential is not fully utilized.

This article discusses the labor market of Kazakhstan over the past 10 years. The article deals with systemic problems affecting both the labor market and further economic growth. A dynamically developing labor market has been created in the country, economic activity and the level of employment are steadily increasing. The problems of the labor market, employment and unemployment are among the most important socio-economic problems of our time. The analysis of the labor market has revealed its strengths and weaknesses, as well as the need to plan certain measures to help solve the identified problems through promoting productive employment of the population by increasing the potential of labor resources and engaging citizens in entrepreneurship in accordance with the best international practices. In economic terms, this implies an increase in the probability of productive employment, an increase in labor productivity and wages, and in social terms, a decrease in unemployment, an increase in labor activity and the development of human potential. To solve problems in the labor market, active measures are needed to promote employment, which are carried out through the development of labor resources (vocational training and retraining), increasing the demand for labor (wage / employment subsidies, public works), improving labor market institutions, including information support, as well as the development of entrepreneurship.

In this article the key concept of socio-cultural environment emphasizes on the differences of the cultures and societies that has impact on the way of managing international business. In order to stay ahead of the competitors, the business needs to adapt and improve their strategies according to the aspects of nation and ethic. Multinational team is very important to achieve business success as well as understand local people who live in the area that business is going to operate. Working with people who come from various nations and have different cultural backgrounds and experiences is also difficult to understand the diversity. Therefore, the company needs to concern about the ethical issues and also national aspects in order to contribute peaceful relationship at particular working environment and avoid misunderstanding during the interaction with people. This study will focus on the national and ethical aspects to understand the beliefs, behavior, and particular problems of people more than one country in order to understand the different issues and analyze the international business operations. International business needs to be aware of cultural issues that people around the word live in different countries and have different aspects toward decision making. Socio-culture factor is the component of external environment that is difficult to control. Thus, this study would suggest how international business could adapt to the different environment and respect other cultures.

The key problems in crisis situations faced by leaders of restaurant chains are: staff shortages, rising product prices and weak franchising in the country. Studying the actual problems of the restaurant business, we found that there is a great shortage in this area. In the country’s restaurant industry there is no substantial market practice and long traditions. At the same time, there is no practical methodological basis for assisting enterprises. Another mistake made by investors from other business sectors is the mobility of traditional cuisine, which has long been known and understood. But this is not enough. It is necessary to create a competent marketing policy aimed at attracting and retaining the target audience in order to start earning in a restaurant. Therefore, it is necessary to inform the public about the opening of enterprises, and in addition to preserving the former, it is necessary to preserve the current interest in enterprises by attracting new consumers. Many of the above issues are supported by the government, and if companies working in restaurants are working on a strategic plan, this industry will be a source of great benefits for our country. The restaurant business is on the path of tourism development in Kazakhstan and has great potential in the coming years.

Preparation of integrated reporting is an innovative way to represent a coherent and complete picture of the business in scopes of interconnection between the financial and non-financial information, graphic elements and interactive forms. Unlike the existing reporting system, the integrated reporting provides the stakeholders with relevant information about the company strategy, management and resolution of commercial, social and environmental issues. The article investigates the possibility of generating electronic integrated reporting based on hypertext technology with the placement of reporting information on the Internet and providing access to all interested users via web browsers, which allows the use of graphic elements and interactive forms of communicative interaction. A disadvantage of the existing model of financial reporting was analyzed. Conceptual basis of preparation of the integrated reporting were considered. Subject to approaches of scientists to hypertext technology display information, the author has developed stages of integrated reports formation and visualization, which would allow to make it more structured and meaningful. The peculiar hypertext technology of the Internet allows to significantly increase the information content of integrated reporting; to ensure the general availability of accounting information to all interested users; make the reporting documents simple for perception and interpretation by persons without specialized knowledge; direct reporting for state, social, public and environmental goals; unify and harmonize reporting information in accordance with national and international requirements and the like. The formation of multilevel and diversified accounting documents provides integrated service for internal and external users of accounting information via the web interface.

In this article the author examined the actual problem of tax policy - tax administration, main trends of tax administration in modern realities are considered on the example of some foreign countries and Kazakhstan. Considering the issues of transition from repressive tax administration to preventiveness the author compares the development of partnerships in foreign countries and Kazakhstan: The Tax Code of the Republic of Kazakhstan provides “Assistance to taxpayers” by 73 Article. Definite page on the website of the State Revenue Committee “E-book of complaints” is opened, as well as from 1 January 2019 it provides introduction of the concept of «preliminary explanation» - an explanation of the authorized body on the occurrence of a tax liability in carrying out planned transactions (operations). Having studied the use of new technologies in tax administration abroad, the author notes that the possibility of electronic submission of tax reporting and tax payment has existed in Kazakhstan for a long time and is widely used by taxpayers. In addition, starting from 2019 it is planned to transfer the entire VAT turnover to a separate type of settlement accounts in banks and to store all transactions in the system with blockchain elements - this action will ensure the immutability and safety of data. At the same time, it is possible to instantly monitor the chains of financial transactions of taxpayers, to refund VAT and create a decentralized database. A comparison of tax administration in some foreign countries and Kazakhstan made it possible to evaluate the Kazakhstan experience as effective and progressive.

The most important function of any state is the control function, which assumes control by the state over observance by economic entities of economic and legal rules and norms in the course of their financial and economic activities, as well as control over the executive power. The organization of an effective comprehensive financial control system is extremely important for Kazakhstan. The functional purpose of state financial control is the successful implementation of the financial and security policies of the state, ensuring efficient use of resources in all spheres of the economy. This role should be performed by state audit. The conceptual approach to state financial control and state audit is a regular trend of reforming the financial system. To date, the topic of implementation of the concept of state audit and the beginning of the reformation of the system of state financial control is very relevant. For Kazakhstan, the state audit is a comprehensive and independent assessment of the effectiveness of the audit objects, covering not only financial issues, but also all areas of their activities with the provision of effective recommendations based on the identified shortcomings and proposals for risk management. The introduction of state audit should be understood not as the elimination of financial control, but as a harmonious implementation of the state audit system. State audit and financial control should be beneficial in the following: according to legal principles, information on state assets and the use of the budget reserve should be objective and have evidence, as well as differ in the beneficial activities of public institutions.

The article explores the importance of pension assets as a source of long-term financial resources for the development of Kazakhstan’s economy. One of the opportunities for the development of the Kazakhstani pension system is the creation of new conditions for providing the economy with long-term resources. In this regard, it is necessary to find out how the pension system can help maintain the pace of economic growth and the extent to which it affects the economy. It is the degree of influence of the resources of the pension system on economic growth that can become the main criterion of its effectiveness. The state imposes on the pension system important and large-scale tasks on the accumulation and preservation of pension assets, their effective investment, taking into account the need to ensure high return on pension investments, minimize risks and solve national interests in achieving economic growth. The purpose of the study is to determine the directions for improving the strategic investment management of pension savings based on the study of the investment activities of the Single Accumulating Pension Fund in the context of the need to fulfill social obligations to participants in the pension system and to ensure economic growth of the Republic of Kazakhstan. As a result of the study, the strategic importance of pension savings in investing the national economy using the regression analysis method is substantiated, the efficiency of managing pension assets from the perspective of the safety of pension savings and ensuring their profitability through investing in financial instruments is estimated; and prospective directions for improving the efficiency of investment management of pension assets are proposed.

In modern terms development of insurance sector of Kazakhstan’s economy is related to the integration processes. The insurance market cannot develop out of laws of integration policy of countries - participants of the Eurasian Economic Union. In this regard, the assessment and drafting of prognosis of development of insurance markets of countries - participants of the Eurasian Economic Union is relevant and significant. In the scientific article on the basis of research of practical aspects to identify common features and existing differences, an analysis of level of insurance market development in each of country of the Eurasian Economic Union is conducted, as well as the prognosis calculations of index of insurance participation in the economyare done and their progress trends are identified. The results of prognosis calculations show that to the medium-term prospect the indexes of insurance market development in the countries of the Eurasian Economic Union will have insignificant tendencies of height. It is related to the low rates of development of insurance markets of countries of the Eurasian Economic Union. Activating of insurance is possible only after the general revival of the Economic state of affairs. Further insurance market development also in a great deal will depend on support of the state of processes of integration of insurers, grant of the especially favorable tax mode, perfection of business processes of insurance companies, active introduction of new insurance services and products.

In modern conditions, money is an essential attribute of economic life. Therefore, all transactions related to the supply of material values and the provision of services are completed with cash payments in the country. The article discusses the methods of non- cash payments of legal entities and individuals without the use of banknotes, obligations, that is, by transferring a certain amount from the payer’s account to the beneficiary’s account in a bank or by offsetting mutual claims to ensure settlements made by transfer. In the market conditions of managing payments through the bank should be determined by economic expediency, combined with economic independence of market participants and their material responsibility for their actions. It is important to emphasize that the first principle of non-cash payments in market conditions relates both to legal entities and individuals, whereas previously it concerned exclusively legal entities, since there was a clear disclosure of the sphere of cash and non-cash money turnover. The second principle of non-cash payments is that payments from accounts should be made by banks on the orders of their owners in the order. However, due to the deterioration of the payment discipline in the economy in the face of a decline in production and inflationary processes, the calendar order of payments from clients ’settlement accounts was again established. This administrative measure is temporary.

The article deals with issues of result-oriented budgeting. In a complex non-linear system, result-oriented budgeting requires a clear formulation of the financial goal, its decomposition to elementary indicators, the determination of standards and rates for them, which can even turn non-financial factors into budget items of income and expenditure. The purpose of the formation of the budget is to achieve specific results in accordance with the strategic directions, goals, objectives of the state budget policy. The author proposes a model for integrating budget management with an installation funnel, which makes budget expenditure goal-oriented with the efficiency of use in the financial and economic space. Performance management requires goals, work to achieve them and resources to spend in the process of implementing this work. The paradigm that combines the management of all these three components is the result-oriented budgeting. A distinctive feature of the results-based budget is the flexibility that the program administrator can adjust the annual financial plan based on the results of system monitoring of management performance, decision making and measures to further improve public management, as well as to encourage entities that have reached the best value indicators.

The article is devoted to the improvement of sales activities of LLP «EuroLight». Due to this the author recommends a series of activities that have practical significance. The proposal to encourage the sales representative with the following methods draws attention: payment of the premium for the implementation of the plan on commodity turnover; for implementing the plan for profit; for executing a plan to attract customers. The author substantiates in detail and gives an example of the calculation of the bonus of the LLP «EuroLight» sales representative. To stimulate consumers, LLP «EuroLight» offered the following marketing activities in the field of communication and service policy: discounts on product prices; promotion offers; additional services. A great interest is the recommendation to provide customers with additional service for the corresponding payment: development of design and circuitry; manufacture of electronic modules and components; virtual lighting, i.e. computer simulation of the object lighting project; assembly and testing of fixtures. An interesting marketing step is the creation of its own brand shop for the sale of its goods both to wholesale enterprises and by retail to end users. Since the construction of its own branded store will require huge investment, it is initially possible to recommend “Eurolight” to rent boutiques or small pavilions in the “Salamat-4” trading house in the center of building materials.

The article analyzes the current state and development of the system of training specialists of state audit in the framework of higher and postgraduate education of the Republic of Kazakhstan (bachelor, master, PhD doctoral studies), certification, and retraining and improving their qualifications. At the present stage, the training of specialists in the field of state audit in the system of higher and postgraduate education requires the search for new, more effective methods, forms and means of organizing the educational process, requires a resolute, comprehensive improvement of all aspects of the educational process. The task of the system of higher and postgraduate education is to train specialists with a wide range of knowledge and skills, new thinking and the desire to work in accordance with the requirements of the time, capable of solving tasks related to the development of state audit. In order to conduct a more complete modernization of staffing, it is necessary to clearly define and regulate in the regulatory legal acts a set of training tools; systematically improve the legislative, regulatory and legal framework, including educational programs; implement innovative methods of training state auditors; to develop an additional set of criteria for evaluating state auditors based on the results of training. Successful development of the system of training public audit staff is possible only with the integrated implementation of the proposed activities, as well as with sufficient financial support.

The publication of the 12th volume edition of the previously unpublished works of Mustafa Shokay, in our opinion, will significantly enrich the history of economic thought in Kazakhstan. In the socio-political activities and analytical researches, he, one of the founder of Alash movement and the leader of the Kazakh opposition to the Soviet government outside the USSR, paid considerable attention to the socio-economic processes that took place in that period in the world area, and in countries of various continents in particular. The socio-economic problems arising from the instability of economic development in the state of market economy system, interdependence and intersectionality of socio-economic and political processes, at different stages of the economic cycle, have always been the focus of attention on the study of Mustafa Shokay. During the period of economic crises, recession and stagnation, the number of unemployed army increased significantly, the real wages decreased, and accordingly, the deterioration of the welfare of the majority of the population-the working masses. In the presented article, two scientific works of the researcher are considered: “The financial crisis in Germany” and “The English crisis”. The author, in his writings on the basis of analysis, notes the general and the particular in the actions of the financial and economic crisis in these states. In the final part, an assessment of his contribution to the development of the economic science of the Republic of Kazakhstan on the problems of economic cycles at the present stage is given.

Tourism plays a huge role in the social development of the world. The efficiency of tourism activities will be low without domestic and inbound tourism programs. Therefore, the state program of development of inbound and domestic tourism of Kazakhstan for 2019-2025 is currently being discussed. The actual directions of tourism are eco-tourism and medical tourism. In the theory and practice of tourism, these areas in Kazakhstan are just beginning to develop, namely these types of tourism have the potential to stimulate other types and directions. In the Tourism Research Institute of Turan University the sphere of medical tourism has been researched for 6 years , which should be named therapeutic. The program of this type of tourism has been developed in the Torsim Research Institute in the experimental mode for four years. The project is based on the combination of the health potential of the climate of the middle mountains, sports tourism technologies and ancient traditions of the peoples of Central Asia, the use of mare’s fresh milk. The article analyzes the results of the study on the project “Saumal-tour” at the third stage (May-June 2018) in comparison with the results of the first two stages (May-June 2016-2017). In addition, the author provides information about types of additional factors of recovery that will be studied in the future at the fourth stage (May-June 2019).

Despite the abundance of various kinds of programs for the development of the tourism industry in recent years, it is not possible to build international tourist centers in different regions of the country. Foreign tourists still do not particularly come here, for them Kazakhstan is “terra incognito” i.e. unknown land. And if we talk about the place of Kazakhstan in the table of ranks of world tourism, then, as the results of studies of experts of the world economic forum in Davos in recent years, Kazakhstan’s tourism takes 80-90 places. And the development of various types of infrastructure is even lower. Moreover, despite the abundance of various programs to improve the tourism industry for 27 years of independence, there is still no radical improvement in this area. Their sources of financing are often stolen. The share of tourism in the country’s GDP has not been growing in recent years, but has been declining, averaging 1,2-1,3%. While in developed countries it is much more. With this ratio, it would be illegal to talk about any significant impact of tourism on the economy of Kazakhstan. Therefore, it is premature to say that Kazakhstan’s tourism is on an uptrend, in our opinion. It is no coincidence that the present article is devoted to prospects of development of tourism of Kazakhstan in the coming years on the basis of the developed project of the state program of development of domestic and inbound and tourism of the Republic of Kazakhstan for 2019-2025.

In the article authors made a review of modern development trends and innovation management problems, based on case studies and experience of Kazakhstan, the Eurasian Economic Union- countries, Germany. The experience of Germany is a subject of interest for research and introduction in Kazakhstan, because Germany is one of frontier countries in innovation development and it also has close social-economic and cultural relationship with Kazakhstan. Public policy issues have special significance in a context of a new technologies capabilities in enhancing of public and corporate governance. There is an opportunity of digital technology deployment for achievement of state targets for sustainable economic growth and improvement of living standard’s quality, for provision of efficient control and transparency of public investments. An open interest is represented by examples of innovative institution’s activity, such as ACF, in creation of innovative ecosystem and introduction of technologies in different sectors of economy. The authors proposed analysis of stages of the innovation management process, allocation options for distribution of financial resources and responsibilities between participants of innovation process for provision of sustainable balance of interests. In conclusion authors suggested to consider the model of collaboration of the state and private business in innovation projects, and also proposed on the need of creation of university’s competence centers for origination of innovation projects and education of qualified specialists in the area of sustainable innovation management on interdisciplinary basis.

In the article such concepts as ‘‘innovation’’, ‘‘innovation process’’, ‘‘scientific and technical innovations’’, scientific and technical developments are considered. The interaction of the elements of the national innovation system, the main activities of the Development Bank of Kazakhstan, the scheme for financing innovative projects, the scheme of investment projects are given. The emergence of a new product in production and on the market is the result of targeted innovation, whose main task is to create innovation. Innovation is the end result of innovation activity in the form of a new or improved product sold on the market, a new or improved technological process used in practice.On the basis of the study, it can be concluded that the creation of venture funds with the participation of corporation ‘‘National Innovation Fund’’ should help attract private capital in innovation, reduce their risks, and create a mechanism for effective interaction between the state and private entrepreneurship in the field of commercialization of innovations. For the development of venture financing, it is necessary to legislatively determine the status of a venture investor, the procedure for the formation of the authorized capital of a venture enterprise, the organizational forms of venture funds created with the participation of enterprises.

The article discusses the role of innovative entrepreneurship in the global transformation of the economy. A comparison is made of market and innovative entrepreneurship and an assessment is made of the role of the state, which is the main regulator of innovation activity and science - production - society relations. The advantages of innovative entrepreneurship and the ways of its implementation in modern economic conditions are considered. The development of fundamental science and the improvement of state regulation are the most important areas of state policy in the field of the development of science and technology. In modern conditions, innovative entrepreneurship is actively developing not only at the level of managerial decisions, but also in the scientific sphere. The article reveals the main components of innovation in terms of the structural problems of the economy and searches for the main ways of developing innovations in the domestic economy. The article discusses the main problems of formation and features of the development of innovative entrepreneurship, reveals the concept of “innovative entrepreneur”. The models of innovative entrepreneurship and their role in the development of business in the field of innovation are presented. The analysis of problems in the innovation activities of entrepreneurs allowed the authors to identify success factors that ensure the innovative development of the modern economy. The role and place of innovative entrepreneurship as one of the main strategic factors of the effective socio-economic development of the country, ensuring its competitiveness in the external and internal markets are defined.

In the article the author notes that the essence of the innovation process can be represented in the form of a sequence of actions aimed at creating innovations, developing new products and operations and their implementation on the market. At present, much attention should be paid to the innovative development of enterprises. The article analyzes foreign and domestic literature on the mechanisms of control and their impact on innovation trends. Particularly relevant is the study of innovative business trends in the region. A conceptual approach is proposed to analyze and improve the innovation management system, taking into account the features of innovations and trends in its implementation, as well as the initial conditions for their emergence and factors ensuring economic efficiency. In order to closely link news and science, technology and technology with production, Kazakhstan anticipates this in the direction of «Industrial and Innovative Development». The main indicator of the state’s competitiveness is its economy. The main direction of the economy’s competitiveness is the creation of an innovative economy and the development of a non-primary sector for the innovation process. Mechanisms for managing innovative processes proposed by the author contribute to the solution of priority regional goals and objectives, increase its competitiveness and access to interregional and international markets.

The development of public-private partnership in the economic development of any state makes it possible to realize and develop the potential of private investors, attract the funds of institutional investors and maintain state functions in socially significant sectors of the economy. This article focuses on the strategic tasks of cooperation between the state and the private sector on the basis of the President’s Message “Strategy” Kazakhstan-2050“: the new political course of the state” and the State Program “Business Roadmap 2020”. The author identifies the essence of forms of public-private partnership and instruments for its implementation in the Republic of Kazakhstan, the classification of public-private partnerships. It is shown that for the further expansion of law enforcement practice of implementing socially significant projects on the mechanism of public-private partnership in Kazakhstan, it is necessary to improve the legal and institutional framework in this area. Opportunities of PPP development in Kazakhstan are considered, of which groups of factors contributing to its development were noted. Projects have been studied using the PPP mechanism, which are a priority and are part of the sectoral strategy and economic policy. The fact that in comparison with countries where PPP has a wide experience and is steadily used by the state as an alternative in the implementation of infrastructure projects is justified, Kazakhstan’s experience is not yet great enough. Based on the results of the study, conclusions were drawn containing a concept on PPP aimed at socially-oriented infrastructure projects.

In the article the assessment of the competitiveness of dairy products in the context of the country’s innovative and economic development is considered on the example of the producers of the Zhambyl region. The authors of this article suggest possible alternative options for assessing the competitiveness of dairy products. The food industry of Kazakhstan is one of the strategically important industries, designed to provide sustainable supply of the population with the necessary food. Products of the Kazakhstan dairy industry, despite the overall increase in production, remain uncompetitive in comparison with many products of the Russian Federation, Belarus, Ukraine and Kyrgyzstan. Whole-milk production is considered in this article. In this regard, the competitiveness of the milk being analyzed is desirable to be measured quantitatively, which will allow obtaining more accurate data. To confirm the level of competitiveness of the commodity in question, it is necessary to analyze it with a similar product of the competitor. For a more complete analysis of the competitiveness of milk, it is necessary to take into account the level of quality, service and other components that determine competitiveness, a similar product produced by the main competitor. Saturation of the domestic market with a sufficient volume of dairy products produced in Kazakhstan can be considered as a matter of special importance without exaggeration.

In modern conditions, the problem of economic security is topical, as enterprises operate under different external and internal risks, and the competitive economic environment hides multiple threats. This circumstance requires the subjects of enterprise management to build a comprehensive system aimed at improving the level of economic security. To assess the reliability of the enterprise’s economic security system, indicators are used to identify pain points in its activities, to identify the main directions and the most effective ways to improve the efficiency of the enterprise. It was determined that at present a unified approach to determining the limiting values of the indicators of economic security of the enterprise has not been formed. At the moment of crisis manifestations in the economy of the Republic of Kazakhstan, the forecast and actual quantitative parameters for most of the indicators are much worse than the required thresholds for economic security. This problem can be solved by developing a methodology for establishing indicators that take into account the characteristics of the company’s activities, such as its industry affiliation, capital structure, ownership, and organizational and technical level. The article suggests the option of forming a system of indicators for the economic security of an enterprise. The proposed indicators are grouped into seven types of functional components of the economic security of the enterprise: financial, production and technological, human resources, legislative and legal, information-analytical, environmental and power.

The development of new technical and economic conditions and economic globalization have entailed serious social consequences: social insecurity of all categories of the population, low incomes, unemployment, the crisis state of the social infrastructure. The key factor of economic well-being is the construction of an effective social policy in the country with the effective use of the human factor in this process. The social basis of economic policy has become a priority in the development of social aspects of economic relations. However, questions concerning the theory and principles of social economics in the scientific world began to be investigated relatively recently. The social economy as a subject of study has appeared in the center of attention of representatives of many disciplines, including economic sociology, economic policy and economic history. Therefore, the study of theoretical aspects of the essence and formation of the social economy, taking into account the modern socially-oriented economic policies of many countries, is topical. In this article, the author analyzes the existing definitions of the term “social economy”, based on the analysis of scientific literature, the most holistic definition is formed. Further the author considers known models of social economy. It emphasizes the close relationship of the social economy and social entrepreneurship, since the latter acts as the most effective way of realizing social policy and economics. Based on the analysis it is noted that the effectiveness of the economic model depends on the strengthening of the social component of the economic model.

The article substantiates the relevance of scientific research on the theoretical aspects of public finance in the context of modernizing the public financial management system in Ukraine. The history of the formation of the theory of public finance in world practice is considered, in the course of which public finances objectively acquired such substantive properties that they are capable of causing both progressive social changes and regression, resulting in a rethinking of the role of social achievements and values. The essence of the concept of “public finance” in the system of strategic management in the context of two aspects - in terms of their form and content: in the economic and material is given. The components (institutional, regulatory legal, instrumental, ideological) of the mechanism of decision-making in the sphere of public finance are characterized. The basic functions of public finance (distribution, redistribution, control), revealing their most important features, properties are defined. It is substantiated that all functions of public finance are closely interrelated and, to an appropriate degree, are manifested in the modern system of strategic management in Ukraine. It is concluded that public finance is the sphere of collision of different, sometimes contradictory and multidirectional interests (state, group, individual) that require finding a single “effective” vector of such interests, which ultimately will determine the possibility of the normal functioning of all public and state institutions.

The role of low interest income as well as securitization in amplifying the global crises was significant. Prolonged low interest rate environment led to decline in banks’ earnings. The banks reacted by increasing their leverage as cost of equity was higher than cost of credit. Besides, banks were searching for high yields by increasing non-lending investment activity, such as derivatives. As the result the use of financially innovative instruments such as securitization increased. In the article 4 aspects of securitization’s role in the amplification of the crisis are distinguished: contributing to lengthening of the intermediation chain; creating conditions for incentives and interests between participants in the securitization chain to be misaligned; increasing the reliance on mathematical models and on external risk assessments; increasing both individual and systemic bank risks. However, it exposed a number of misaligned incentives. The financial institutions were not interested to support quality of loans. On the other side investors searching for yields were not incentivized to evaluate the risk of securities issued by the SPVs and check the quality of collateral. Credit rating agencies failed to assess total and systemic risk. Regulators were not incentivized to regulate shadow banking sector. However, lessons were drawn from the crises and regulators responded with establishment of macroprudential regulation, as well as additional requirements towards bank management compensation and credit rating agencies. As the result risks associated with securitization are now better managed and securitization activity is rising.

Today, the actual financial reporting and its assessment are the main issue for financial institutions. One aspect of the criticism of corporate reporting is the lack of an accurate assessment. The lack of an accurate assessment of reporting led to the fact that the expected duration of many organizations have reduced, as well as the timely detection of non-financial internal problems, caused the release of new integrated reporting. Integration reporting is a conclusion that deals with issues of sustainable development that are interconnected with the actions of a core management and communications organization. The article discusses the need to develop an integrated approach to understanding financial integration, including the approval of the top management of the organization, an understanding of the key factors for sustainable development of the organization, the integration of factors into organizational strategies. Also it highlights the issues of enhancing the level of efforts of each employee and the commitment of each unit for sustainable development. This article concerns the consideration of sustainable development factors in everyday decisions, comprehensive training of employees, monitoring of sustainable development reports in the format of integrated financial reporting. Integrated thinking and new quality of disclosure in integrated reporting is a new level of relationships with interested user groups, which allow to consider integrated reporting as a preferential corporate reporting

The globalization of economic processes poses new challenges to countries and states. The vulnerability of financial systems makes the world community take more effective mechanisms to combat crimes against the economic security. On this occasion, a special role is assigned to the financial intelligence units around the world, in Kazakhstan it is an authorized agency on financial monitoring, that carrying out counteraction to money laundering and terrorism financing. The article deals with how the system of combating money laundering and financing of terrorism was created in Kazakhstan. Conventions and treaties in the field of combating money laundering and terrorist financing, ratified by the Republic of Kazakhstan, have been reviewed. Based on the analysis of the definition of «financial monitoring», we have developed our own understanding of financial monitoring, which is: financial monitoring - the process of monitoring, evaluating, forecasting and making decisions that contribute to countering money laundering. The following vectors were proposed for the development of the financial monitoring system, based on the following factors: improving the human resources of financial and non-financial organizations which are performing primary monitoring, taking into account the threats and vulnerabilities arising from the accelerated development of the IT sphere; analyzing the legislative framework in the field of combating money laundering and financing of terrorism and effectiveness of its application in practice, in relation of the upcoming monitoring of the Republic of Kazakhstan for compliance with the International one standards of the Financial Action Task Force on Money Laundering.

The article examines the implementation of a set of measures of state support for small and medium-sized businesses in the Republic of Kazakhstan. In general, it can be noted that in the country, state support for small and medium-sized businesses is multilevel: measures are being implemented to reduce the tax burden. Small and me­dium-sized businesses in Kazakhstan are actively involved in the implementation of government programs. In order to create favorable conditions for the formation and development of new small business enterprises, specialized institutions for the support and development of entrepreneurship are being established and are developing in various regions of Kazakhstan. The article also presents the most important areas of state support for small and medium-sized businesses, such as building infrastructure to support and develop small and medium-sized businesses, which included analyzing statistical indicators of entrepreneurship development, analyzing Kazakhstani and international experience, conducting a sociological survey of entrepreneurs ’satisfaction with the conditions for doing business in the region. As a result of the work, a set of strategic directions for the development of the small and medium-sized business sector was formulated, including activities aimed at solving entrepreneurs’ problems by developing tools to support small and medium-sized businesses, solving system problems of sector support by improving the functioning of the regional support system, facilitating the implementation of priority areas for entrepreneurship.

This article is devoted to assessing the efficiency of the activities of state executive bodies in the framework of the process of reforming public service. The main problems of assessing the efficiency of management, as well as the mechanism of dialogue between society and the state as the most important stage in the construction of a service-oriented state and the formation of a professional state apparatus are considered. The author states that the process aspects of government activities in all areas of assessment are built and systematized, and also grouped into three stages. The introduction of an annual assessment system allowed us to identify systemic problems in the functioning of the state apparatus. It is worth noting that the methodological basis of the Kazakhstan assessment system is formed taking into account international experience, in particular, the system of management efficiency of the Canadian state authorities (MAF), which, according to international experts, has established itself as one of the most effective, is taken as a basis. The criteria and directions of assessment are not static and are adjusted in accordance with current issues and trends in the development of the state apparatus. The methodological basis of the evaluation system is constantly updated in accordance with the current systemic problems of public administration. Over the years of operation, the assessment system has proved its viability, has allowed to identify problems existing in the activities of state bodies, and to improve their efficiency, as well as significantly improve the quality of public services. The results of the assessment served as the basis for the development and adoption of the Law of the Republic of Kazakhstan “On State Services”.

At present, Kazakhstan is preparing for the next population census. The organization and holding of a large-scale event is expensive, but, nevertheless, very valuable for the state. The population census is an important informational material. The information received during the census gives an opportunity for an in-depth study of the national characteristics of the state and is the basis for many socio-economic studies and demographic forecasting. As part of Kazakhstan’s digitalization, the Committee on Statistics of the Republic of Kazakhstan plans to conduct the upcoming census in a new format using modern technology via the Internet and portable computing devices (tablets), which should simplify both the census procedure and the processing of the received data. The number of questions in the questionnaire will increase to 45. The article is devoted to theoretical problems of census as one of the ways of population accounting: history, methodology, methods of conducting and generalizing the results. The procedure for carrying out population censuses in the USSR and the Republic of Kazakhstan is disclosed. As a result of the analysis of the scientific literature on the international experience of population accounting, the authors note the most modern methods of population censuses in foreign countries, consider the specifics of their preparation, conduct and summarizing.

The article examines the stages of development of business education in Kazakhstan and discusses key issues in this area. Along with the achievements in the sphere of business education in Kazakhstan, there are key problems that hinder the development of business schools and affect the results of training and the quality of business education in general. Existing communication of business schools with the real economy and businesses is fragmented; there is no systematic approach to joint work, resulting in a gap between the students’ level, particularly undergraduate students and the requirements of the labor market, there is a gap between education and business. The quality of curricula and programs of business schools need special attention, with the emphasis on learning outcomes and managerial competences of the graduates. Case studies of Kazakh companies are not widely used in the programs in business schools. A major problem of Kazakhstan’s business schools is the lack of qualified practitioners among faculty. The article discusses a number of systematic measures to strengthen the potential of business education in Kazakhstan. This is an idea to strengthen the integration of education, science and industry. It is also reasonable to strengthen the contribution of business education to the industrial and innovative development of the country, to work more intensively with the National Chamber of Entrepreneurs of Kazakhstan, i.e. it is necessary to look for new forms of organization and management of modern business education.

In accordance with the state program «Digital Kazakhstan», algorithms of action for the main strategic areas have been defined. Innovative technologies and intelligent systems are being introduced in all sectors of the economy, which allow increasing the growth of productivity and competitiveness at the international level in the development of the economy. The transition to a digital state makes it possible for «paperless technologies» to expand the network connection and strengthen cybersecurity. The key to success in improving human capital, the ability to implement the latest achievements in science and technology, the mastery of advanced technologies, the creation of an effective system and training of personnel. To achieve high results it is necessary to create high-quality human resources. In the future, new technologies will lead to the loss of some specialties, and the demand for new specialties, such as large data technology, robotics and nanotechnology will have an impact on information technology. The necessity to introduce a single electronic labor exchange promotes the productive attraction of people to work. At present, one of the important tasks is the transition to the Latin alphabet. The article describes the possibility of solving some problems in the transition to the Latin alphabet, the relationship of the digitization of the economy, the positive features in the study and use of computer technology.