This article examines the existing approaches to the interpretation of the concept of "social entrepreneurship". Social entrepreneurship, as a field of scientific research, in the process of its formation is characterized by insufficient definition of theoretical boundaries, content and conceptual apparatus. The need to clarify the definition of social entrepreneurship will determine the format of its use and development in the process of growing contradictions between social and economic problems and, in the context of the global Covid-19 pandemic that has embraced all countries of the world. Being one of the actively developing forms of entrepreneurial activity, today social entrepreneurship is designed to solve problems affecting the improvement of the level of well-being and quality of life of both socially vulnerable groups of the population and society as a whole. Kazakhstan's experience of social entrepreneurship is a new trend in the development of the economy. Crowdfunding and fundraising should be mentioned as innovative and used tools in the foreign practice of social entrepreneurship. The realities of the current crisis indicate that the adaptation of people of a socially vulnerable group in society, the growth of their social and economic activity are becoming one of the many tasks that social entrepreneurship is designed to implement. In this regard, it is necessary to actively cooperate with state structures, the business and social sectors. The article uses general scientific principles and methods of logical analysis, synthesis, ascent from the abstract to the concrete, as well as a system of general methodological principles of dialectical cognition of social reality as the methodological basis of the research.

The article is devoted to financial analysis as a tool for business development and forecasting the future plan for its stable operation. The types of financial analysis, users, groups of financial statements by type of information are also considered, the structure of the balance sheet is considered. The article is based on the materials of international standards used in the countries of the European Union. The article is intended to be informative for researchers from countries outside the European Union. Financial analysis can be characterized as a systematic tool for monitoring the financial condition of the company on the base of the analysis of information that are primarily to find in the financial statements of the company. However, financial analysis is not only a sort of statistical assessment of the current situation, but it is also reflective of the past management and to some extent it can also predict the future financial conditions. In business sphere, where due to the economic environment many unexpected changes occur, financial analysis represents for many a very useful, for others absolutely vital instrument to regulate corporate planning, to which the finances are obviously inseparably connected. Whoever creates the financial analysis (be it of one’s own business or e.g. of potential business partners) acquires additional information and thus also a certain amount of benefits with it.

Innovative processes, as well as scientific and technological progress, provide an opportunity to constantly update production based on mastering the achievements of science and technology. Innovation is an important means of achieving the goals of developing a strategy for economic agents that have a positive effect on improving the effectiveness of a company.Anecessary factor for economic growth and competitiveness of the Kazakhstani economy is to solve the problem of organizing innovations, focusing on innovative needs, as well as the creation of stimulating development of innovative processes of organizational and economic conditions and the development of theoretical and practical provisions in order to assess the economic impact of research and development on it. In this context, the aim of the study is to consider ways to improve the economic performance of enterprises through innovation. To achieve this goal, an analysis of the literature in the field of innovation, analysis of regulations, as well as interpretive research methods, such as sociological and empirical methods, were used. Also, a financial analysis of the activities of Ust-Kamenogorsk Valves Plant JSC was carried out, which made it possible to characterize the financial condition of the company. The company was found to have managed its funds responsibly during the period under review. Two innovative portfolios were evaluated, which made it possible to determine the profitability of certain projects. It is concluded that the state innovation policy in the Republic of Kazakhstan is predominantly of an organizational and regulatory nature, there are few financial and resource measures and tax support for innovations from the state.

The article considers the main stages of an audit. They allow to achieve the main goal of audit planning, that is, the implementation of a reporting test to identify possible errors; reporting testing for probable errors; horizontal and vertical analysis and "reading" of reports; express analysis of reporting. At the stage of planning the audit, after the disclosure of inconsistencies in the forms of financial statements, significant changes in the dynamics and structure, it is possible to determine the coefficients and at the same time the method of express analysis of the statements is used. The article focuses on the main mistakes in financial reporting. The main ratios for the analysis of financial statements are also given: liquidity ratios; financial stability; turnover; profitability. The analytical procedures presented in the article, which are guided by auditors at the stage of planning an audit, can be divided into the following groups. In addition, the division of audit procedures helps to identify problems in the provided information in a timely manner when disclosing it in the financial statements, and is aimed at identifying audit risks at the substantive stage. The use of analytical procedures at the stage of planning an audit allows you to create an audit program with minimal time costs, reduce the risks of problems that are associated with a lack of time and skills of personnel.

In the article, the authors identified a group of problems in its implementation, reflecting a number of programs adopted for the development of rural settlements in Kazakhstan, and suggested ways to effectively solve them. Among the main problems that negatively affect the development of rural settlements were: incomplete financing of rural development programs; duplication of the government's structural activities with the structure of local akimats in comparison with economic activities; dilapidated social and engineering infrastructure in priority villages of the Republic; decrease in the quality of education due to the lack of competition among social professionals in the SNP. In order to effectively address these problems, a number of proposals were made, including: it is shown that there is a need for phased funding of SNP development programs and strict control over its implementation, and the main reasons. To increase the remuneration of specialists in the field of agriculture, it was shown that it is necessary to develop applied solutions aimed at improving performance in the field of agriculture. The need for the competent authorities to develop a large-scale plan for the development, promotion and introduction of opportunities for private entrepreneurship and small business in agriculture was justified. It is shown that budget expenditures for the development of rural localities with small or low potential in the SNP are inefficient. The methods of research, analysis, synthesis, dynamic comparison, systematization, economic expertise, and generalization of scientific data were used in the disclosure of the topic.

In the article, the authors consider the influence of production factors – labour, land, capital resources and entrepreneurial abilities on the example of the agricultural sector of the West Kazakhstan region. The purpose of the article is to analyze the main indicators of the state of the rural economy of the region in terms of available factors of production and the results of their use. The research is based on a systematic approach. The study period is 2015–2019. The production process is analyzed in the relationship of all factors, including the population indicators of the West Kazakhstan region, analysis of the labour force and connection between crop production and animal husbandry in the gross output of agricultural products. The state of fixed production assets and reproduction trends are revealed. The study of the assessment of regional factors of production actualizes the issue of the relationship of the agricultural complex, the achieved indicators, the forecast development with the availability of natural, capital, and human resources.The West Kazakhstan region has significant agricultural resources, which allows to realize the potential of the region due to the multiplicative stimulating effect.

Integration is an economic process of mutual adaptation, expansion of economic and industrial cooperation, unification of national economies of two or more states, a form of internationalization of economic life. The very process of globalization of the economic sector and production, which is developing very rapidly, is closely linked to international integration as a whole. This process, in turn, shows the relationship and adaptation of the economy, the harmonization of global economic systems. All this determines the relevance of the author's research. The article focuses on the issues and content of the memorandum of the Eurasian Economic Union, where the main goal is to create and develop a global unified system, which is implemented on the principle of free trade, services, and human capital. This principle ensures the effective and free development of the economy of the EAEU States. This document is aimed at improving the quality of life of the population. It is proved that at present the business of states is increasingly integrated into the integration processes. Based on the results of the study of issues related to integration processes in the economy, the corresponding conclusions are made. 

The article analyzes the pandemic period results, which can be attributed to the increased need for companies' coopetition. One of the most popular during the COVID–19 pandemic was the marketing strategy, the socalled innovative business model “coopetition”, to overcome the crisis consequences. Coopetition has become the primary marketing strategy of leading high-tech companies to achieve synergy between competitors. This model is used not only for cooperation with competing companies but also for suppliers, customers, and firms that produce additional or related products. Attention is focused on the correlation between the applied marketing innovations and the company's ability to survive in the economic crisis conditions-the relevance of undervalued marketing strategies that can be effective and efficient during the crisis increases. The literature review found that the pre-pandemic crisis management studies focused primarily on internal company reserves. Simultaneously, companies in pandemic collapse use marketing strategies that focus on external communication with competitors to overcome the crisis. The phenomenon of collabour ative competition has much in common with open innovation, where competing companies share their achievements. This strategy is aimed at expanding the market and forming new business relationships during a severe economic crisis.

In the context of increasing competition between states, especially in the context of the ever-growing COVID–2019 pandemic, when there is a decline in energy prices, a decrease in the consumption of gas, oil and petroleum products, the correct approach to the use of energy resources of the states this union. especially important for the countries of the Eurasian Economic Union. Also the efficient organization of transport routes for the export of energy resources to foreign international markets is important. The article proposes a scheme of state regulation that can, in our opinion, solve the problems of implementing the strategic priorities of our states, in particular, the Russian Federation and the Republic of Kazakhstan (especially with regard to Kazakhstan's transit opportunities) in the field of energy and transport. The next important step is the further development of industrial and innovative technological development in the field of energy in our countries. The article also notes the problems in the weak integration of the scientific potential of the two countries. It should be emphasized that the collective use of the scientific potential of both states is not such a difficult problem, since in the Soviet period science developed only through joint efforts. Scientific institutes constantly shared their achievements. Joint conferences, symposia and other events were actively held, where it was possible not only to learn about the latest achievements, but also to agree on any joint projects, especially since there is no language barrier between the post-Soviet states.

The article reveals the trends and prospects for the development of the sport industry, which has a global character. The authors defined the sport industry. It was stated that the presence of accessible and qualitative sport infrastructure is the most important condition for the development of the valuable market for sport services, advance of the industry of sport. The conducted studies have shown that in the modern world, there is a constant search for new effective forms and types of commercial activities in the system of physical culture and sports. The relevance of the study lies in the fact that basis of analysis of the development trends of the global and emerging national sport industry. Study has drawn the main conclusions and recommendations for its further development. The article points out the imperfection of statistics and the lack of monitoring of these indicators. The taxation schemes for manufacturers of sport goods and services and the principles of financing sport education need to be revised. Training entrepreneurial personnel taking into account of specific character and development of the market relations of the branch of sport properly still is not conducted, and this complicates the solution of the problem. It is necessary to streamline the regulatory framework, to ensure the preparation of educational standards and requirements for training personnel for the entrepreneurial structures of the industry, by taking into account the peculiarities of the development of the modern sphere of sports and all levels of its management.

The article examines the main parameters of the republican budget for 2021–2023, which were approved on December 2, 2020, in conjunction with the forecast indicators of the socio-economic development of Kazakhstan for 2021–2025, taking into account the updated forecast of macroeconomic indicators for 2020. The issues of the formation of the republican budget on the basis of the basic scenario of the country's economic development are considered. A sufficiently detailed comparative characteristic of the volume and structure of income sources of the republican budget with the allocation of the most significant receipts in the structure of income has been studied and presented. The volume, structure and main directions of financing the costs of the republican budget in the context of the main functional groups of the budget are comparatively analyzed. The main budgetary programs for financing agriculture are highlighted in more detail. It is noted that there is a slight decrease in funding for the main budget programs. For such programs as improving the availability of financial services, the availability of knowledge and scientific research for 2023, there is no provision for allocating funds from the republican budget at all. It is noted that the reduction in the volume of budget financing with a simultaneous decrease in the amount of budget lending may lead not to growth, but to a decrease in the volume of gross agricultural output.

Most of the research in academic institutions is data-intensive and based on statistical models, which is often difficult and time-consuming to read for governments and businesses. Here comes the role of think tanks to serve as knowledge connectors - translating academic research into user-friendly information for informed policymaking. The rise of science-skeptical movements since a few years preceding the COVID-19 pandemic and their strengthening during the pandemic has put increasing pressure on global think tanks. Populist regimes in many regions of the world cut financial resources for think tanks, thus shrinking the space for an independent analysis. The COVID–19 pandemic has triggered a multitude of crises, including large-scale social, economic, health and livelihood challenges. An unprecedented economic meltdown, interruption of economic activities in all business sectors, and immense burden on the health sector left governments reeling and scrambling to find appropriate policy responses to minimize the pandemic's impacts. The pandemic has further accentuated the challenges think tanks are confronting. One of the first responses by the think tanks from the outset was adopting new technologies and a quick shift to online work modality. Think tanks in the region organized dozens of webinars on the pandemic's critical challenges to facilitate the governments and influence and shape public opinion in their respective countries. These webinars covered a broad range of topics, including the research and analyses on the impacts of the COVID–19.

The article analyzes the current state of small and medium-sized businesses in the Republic of Kazakhstan. The author reveals the essence of business through the prism of public administration and defines its role in the economy of Kazakhstan. As a result of the study, the features and systemic problems in the functioning of small and mediumsized businesses in the Republic of Kazakhstan were studied. When analyzing the current state and development of SMEs in the Republic, the method of collecting information and, in part, the method of abstraction were used for effective search, grouping, processing and generalization of the necessary material. The study of the economic dynamics of indicators by means of a comparative method to establish cause –and-effect relationships and identify systemic problems of state regulation and development of small business. Through the application of appropriate general and private economic methods, promising directions for further development of small and medium-sized businesses in the Republic of Kazakhstan were developed, which include: improving the strategy and tactics of interaction between representatives of SME and the authorities; improving legislation (tax, financial and innovation) in the field of SME support; improving mechanisms that ensure access to financial resources for SME; creation of Centers financed by state for the training specialized personnel and intensification of the development of modern forms of business integration.

The development of small and medium-sized enterprises is of great importance for the economy of Kazakhstan. Despite the fact that state support largely contributes to positive changes in this area, the competence and interest in promoting the business of entrepreneurs themselves is crucial, which implies using all the opportunities that the market provides. The article emphasizes that currently, leasing and factoring are often an alternative to bank loans for entrepreneurs in Kazakhstan. However, these types of financing are characterized by high cost and do not have obvious advantages as a funding tool for small and medium-sized enterprises compared to bank loans. It is suggested that an alternative to this method of raising funds can be P2B lending, which involves the flow of funds from the investor to the borrower without the participation of intermediary financial institutions. In addition to finding optimal sources of financing, SMEs should pay attention to the use of alternative business methods. In this sense, franchisors have great prospects.

The development of payment systems implies continuous improvement, updating and updating for all their components. This article discusses the issues of functioning, regulatory regulation and further transformation of the payment systems of the Republic of Kazakhstan, taking into account modern realities. The main legislative acts, regulatory documents and requirements regulating the activity of the payment market are considered. The national payment system of the Republic of Kazakhstan, which is in contact with all aspects of the economic activity of the state, is today a strategically important channel that makes it possible to conduct clear and high-quality financial transactions. Currently, the National Bank of the Republic of Kazakhstan and the Agency for Regulation and Development of the Financial Market are taking measures to implement the program for the development of the national payment system until 2025. The program is implemented to address the issues of combating the shadow economy and increasing the share of non-cash payments. The lag in the development and improvement of payment systems leads to the destabilization of the financial sector and reduces the competitiveness of the national economy. This determines the demand for quicker payment processing, expansion of non-cash payments, the introduction of modern technologies and methods of information transfer, increase the security of information systems, to ensure effective and reliable service to all participants. At the same time, the main stages and key tasks of the implementation of the program for the development of the national payment system of the Republic of Kazakhstan are analyzed.

This article examines the current state of warehouse logistics, which is characterized by the use of automated technologies and software for work performed in the warehouse to reduce logistics costs. Automation of all types of warehouses increases the cost of warehouse operations by automating small, repetitive tasks, allowing workers to focus on more complex tasks. The development of information technologies and the use of modern technology expand the possibilities of improving the efficiency of the warehouse. The warehouse robotics industry includes several types of warehouse robots that serve different purposes and functions, such as filling orders and moving inventory in a warehouse, etc. One of the types of warehouse robotics that we consider in this article are vehicles with automatic control technology AGV (Automatic guided vehicle). The AGV technology is based on an automatic trolley, an electric tool that transports goods from place to place. Since the trolley is controlled automatically, maintenance of the trolley does not require a separate operator-the trolleys move along a given trajectory in isolated conditions without the need for human labor. In addition to the need to maintain the required product quality, the use of AGV has the following advantages: reducing the number of personnel, especially high-quality and responsible transport operators, ensuring occupational safety, minimizing damage caused by product damage, since all movements of vehicles with automatic control can be precisely programmed.

The ideological basis of education for sustainable development is primarily formed by environmental education. It is an essential component and the first step in the development of education for sustainable development. The article examines the relationship between environmental education and education for sustainable development, their standard features and distinctive features. Education for sustainable development is inextricably linked with environmental education. Each of these areas, being independent, can develop together with more effectively. The principles declared by the Tbilisi Declaration and faced with the shortcomings of environmental education can be implemented through education for sustainable development. Education for sustainable development can effectively use traditional environmental education's positive achievements, complementing economic, social, and cultural contexts. The new paradigm of sustainable development education involves solving many problems related to the formation of education as the leading social institution and the development of a new system of values. It is necessary to ensure close interaction of education with social, political and cultural processes,strengthen the connection between education and science, ensure informatization and greening of education, etc. However, it is necessary to solve the problem of understanding education for sustainable development as education about sustainable development.

The constant development of e-commerce around the world is accompanied by the use of various automation tools to improve the performance of companies. The article describes the basic principles of using CRM systems in e-commerce, as well as defines the categories of effects from the implementation of CRM and indicators for their evaluation. To date, the "fashion" for maintaining CRM systems has penetrated into all areas, and in those where it was not possible to introduce it in principle. When implementing CRM, companies often face resistance and misunderstanding on the part of employees, and due to the fact that they consider working in the system not effective. It should be understood that the effectiveness of the implementation of such a tool as a customer relationship system requires some preparation for automation on the part of the company, and the results obtained during and after the implementation may differ from the predicted ones. In our opinion, the use of CRM systems as e-commerce automation tools is necessary for the formation of an extensive customer base, which is an important long-term competitive advantage for enterprises. In the field of sales, it is very important to form a customer-oriented strategy that will increase customer loyalty, reduce the time of employees for processing certain data and analysis, and ultimately increase the organization's revenue.

The coronavirus pandemic has made adjustments to the events of world sports tourism 2020. However, two major competitions were held. From 21 to 23 February 2020, Minsk hosted the World Championship (WCH) in hiking, where, in addition to Kazakhstan and the CIS countries, teams from Australia, Argentina, Germany, Italy, and the USA took part. Five Kazakhstani teams participating in the World Cup did not receive prizes. Due to the coronavirus, the World Championship in hiking for children and youth 2020 was postponed several times. And finally, in October, these competitions took place. They included 25 reports of Kazakhstani teams and six of them reached the final. The judging of these competitions was attended by a Kazakhstani expert group of four people, which in the course of its work used a new method of judging developed by specialists from the Research Institute of Tourism of the Turan University. This methodology is based on a scientifically grounded conceptual apparatus that characterizes the content of each of the five criteria for evaluating reports on sports trips presented at international competitions: complexity, novelty, safety, tension, usefulness. The structural and meaningful analysis of these criteria showed that an objective assessment of reports on sports campaigns is possible using the concepts: methodology, criterion, length, first ascent, strategy, tactics, tourism technique.

This article is devoted to the description of the theoretical foundations of tourism development management. Based on the theoretical review, the authors reveal the content of the key concepts “development”, “development management”, “tourism industry development management”. The authors try to explain the factors of the progressive direction of development, the multiple nature of the development of the industry, its dependence on the level of development of its enterprises. The article reflects various approaches of the modern management theory, emphasizes the understanding of the current definition of “sustainable development”, reveals the trinity of its tasks, assesses the possibility of application in modern conditions of Kazakhstan. The authors assess the existing opinions regarding the development of the project approach reflecting the management vision. The authors consider the actions of management that ensure the development and competitive advantages of tourism. The article presents the vision of the tourism industry development management system proposed by the authors, describes its components, the mechanism of functioning, and the sequence of actions. The authors noted the principles of managing the development of tourism in the country. The article notes the need for interaction of all parties interested in the development of the industry, and outlines the leading role of public administration. The authors proposed measures to stimulate innovative mechanisms for the development of the industry and increase the competitiveness of tourism services.

This article examines the issues of consumer loyalty, taking into account Kazakhstan's experience in hospitality, examines the loyal programs of well-known hotels in the country, analyzes the research of several authors in the framework of the previous loyal topics. For the hospitality industry, which is currently developing in large volumes, it is important to study customer loyalty and think through the right program. When writing the article, the methods of theoretical analysis and generalization were used. The content, criteria of loyalty are examined theoretically. Sustainable consumer incentive programs are common in Kazakhstan hotels. A well-thought-out marketing policy aimed at retaining and attracting new guests significantly increases the load on the hotel and makes it more attractive for corporate clients. With the introduction of so-called loyalty programs, domestic hotels of the same use foreign experience and their know-how. Currently, the hotel can use the following tools to establish close contact with the customer and meet their needs. To encourage regular guests, it isrecommended that the hotel keep a record of repeated customer requests. To do this, the hotel must develop a special program that constantly stores all information about customers who have rooms. After receiving all the necessary information about the participants of such a program, you can send them to the hotel with special offers for hotels and congratulate them on holidays and anniversaries. Address mail, interactive communication, and personalization of guests must continue from the moment of planning a trip to the hotel and after the client arrives at the hotel. The implementation of research results in practice is the main result of the study. The use of the research results discussed in this article to increase the loyalty of guests in the hotel business of the country is the scientific result of the study.

The article describes the state of museums in the past, the impact of monotonous activities in the country on the number of visitors, as well as the introduction of new technologies and their impact on museums. The importance of using new technologies in the provision of their services, quickly focused on the modern period of museums that are among the top 10 world-famous museums, is emphasized. Virtual tours in 3D format of several foreign and patronymic museums and exhibitions with the use of modern technologies and augmented virtual reality indicate that the museum's attendance is increasing both online and offline. The situation in our country shows that significant work needs to be done to increase the number of visitors to museums, including the use of new technologies, good advertising, various promotions. This idea can be confirmed by the results of a survey on the use of augmented reality and virtual reality technologies in the museum in our country. The desire of a total of 179 participants to visit the museum confirms the need to develop this area. In the near future, people's visits to museums may change, their situation shows that the industry needs to be developed in the future, there is a great opportunity to deliver art to people previously unavailable, people who do not have the opportunity to travel and visit famous museums have online access to the world's best collections. Strict restrictions due to the pandemic have increased people's interest in listening to virtual tours of museums, which, among other things, is due to the fact that the museums themselves are beginning to quickly direct visitors to online tours.

This article describes the types of higher education institutions financing around the world, as well as the features of university financing and their structural changes in the context of the countries of the world. The management system of higher education around the world is multifunctional, complexly structured. This activity appears to be specially organized by the state authorities jointly with public institutions and is aimed at increasing the effectiveness of the higher education sector in the context of the implementation of the goals and objectives of the state in a particular historical period of development. In the last decade, there has been a demand for educational services and a corresponding increase in the cost of financing higher education. The drivers of this increase were wage growth, the cost of modern infrastructure, and the slow response to rising costs. The decline in government revenue has led to more efficient use of resources and careful monitoring of research results, since the priority for the state is to strictly evaluate the results for their funding, and research funded by the private sector has clear goals. Universities in the updated system of values stimulate the development of society, implement the training of personnel required by the market. New challenges – the pandemic and the development of the digital economy-provide new opportunities for people focused on higher education, and at the same time change the education system itself and its financing mechanisms.

The purpose of the article is to reveal the innovative relevance of the Kaizen approach to enterprise management. There are many different ways to grow a business today, and there are many different ways to access them. There are also types that cover specific situations and stages of development. The relevance of the Kaizen prevails in the search for optimal ways to develop business. In this article, the authors consider the features, methods and main directions of the philosophy of the Japanese system to prove the innovative relevance of the Kaizen approach to enterprise management. The article analyzes the experience of Kentau Transformer Plant, which in recent years has followed the control model "Kaizen". In the practice of Kentau Transformer Plant, the main goal of mastering the Kaizen method is to involve all employees in the system and make sure that they change for the better and achieve high results. The essence of the goal of revealing the innovative relevance of the Kaizen method is to consider in advance the existence of an action plan that the whole team wants to achieve in the future by working to achieve the end result and reducing resource costs.

In the process of digitalization, one of the main infrastructure elements of the digital economy in the implementation of the state program “Digital Kazakhstan” is telecommunications infrastructure. Therefore, the article is devoted to the study of the development of telecommunications and factors affecting their development. The article reveals the role and modern significance of telecommunications services in the economy. Examples of analyzing the growth dynamics of various segments of the telecommunications market and a number of the largest territories of Kazakhstan by region based on statistical data are given. In addition, it highlighted some shortcomings in the telecommunications market, as well as measures necessary for its further development. The article also presents performance indicators of this industry. The presented efficiency factors are based on three main categories: first, the business climate of the telecommunications sector of the economy, second, the factors underlying human capital, and third, a number of factors based on state regulation of the country's development in the field of telecommunications. Factors that determine the effectiveness of the telecommunications services market depending on various criteria are systemitized. Modern trends in the industry are identified,and a number of possible development options are formulated. The analysis of factors in the development of telecommunications services revealed the main elements that attach the greatest importance to the development and formation of telecommunications services. The topic under consideration is one of the most relevant today, especially in the context of the 2020 pandemic.

The labour market is a fundamental element of the economy of any country, and the functioning of the national economy depends on its dynamics and state. In the context of deepening globalization processes in the world economy, which are manifested in the growing interdependence of countries and their regional groupings, national labour markets, like markets for goods, services and capital, are increasingly losing their isolation, which leads to the formation of the so-called common labour market. The common labour market of the Eurasian Economic Union is something qualitatively new. National labour markets are losing their isolation, and an integrated labour market is becoming a national entity. Its formation is based on the mobility of citizens of the states that have joined the Eurasian Economic Union, provided by the instruments of coordinated migration and social policies, the international legal framework for regulating the labour market, which are focused on maintaining a balance of economic and social interests of the countries of the integration union. This work reflects the dynamics of the development of the labour market and employment of the EAEU member states, identifies the problematic links of the new integration space. Key attention is directed to the analysis of the economically active population, as well as a separate analysis of the employed/ unemployed population, the level of wages of each EAEU member state. The authors noticed the main points of the differences in the dynamics of the development of the above indicators.

The article examines the features and current state of monetary policy and transmission mechanism of the National Bank of Kazakhstan. The transmission mechanism is not a tool to achieve the goals set for the development of the modern economy. This mechanism is a set of interactions in economic processes through which the results of decisions or transactions in the framework of monetary policy affect the economy. In this regard, the article describes the level of inflation and its impact on the level of prices for goods and services. The situation with the use of the consumer price index to calculate inflation, calculated on the basis of the analysis of prices in the portfolio of consumer goods and services of the Ministry of National Economy of the Republic of Kazakhstan, is analyzed in detail. Macroeconomic and microeconomic factors, reflecting the viable direction of the monetary policy of the Republic of Kazakhstan, affect the level of the consumer price index. To make decisions, the NBRK conducts research to determine inflation forecasts. Inflationary expectations make it possible to assess the possible impact on the economy. In this context, the article states that the NBRK's inflation target will be achieved through the following channels (base rate, exchange rate and money supply). The conclusion is based on the fact that, given the global pandemic around the world, one can see the NBRK's expansionary monetary policy and decisions to lower the base rate, increase the money supply and stabilize the currency.

In the context of a pandemic, many enterprises take actions and make specific decisions in conditions of uncertainty,since it is absolutely impossible to predict the development of the pandemic and its possible consequences on the territory of other countries of the world. Thus, business activity also remains in an environment of uncertainty and is subject to a variety of factors that can not only negatively affect certain aspects of their activities, but can also lead to the complete destruction of the business entity. The relevance of the research topic is shown in the identification of the consequences of the coronavirus pandemic and their assessment on the modern labour market. An increasing number of employers' requirements for employees are associated with soft-skills. These include critical thinking, self-management, problem solving, learnability, resilience to stress, flexibility, and etc. The purpose of the study was to assess the current situation in the world and domestic labour market. The object of research was the labour market of the leading countries of the world: the United States, China, great Britain and Canada. The result of the study was the conclusion about further changes in the demand for labour and the conclusion about what the domestic labour market is waiting for in the future.

Last December it became known about the outbreak of a new virus – COVID–19. The spread of coronavirus infection and the announcement in this regard by the World Health Organization (WHO) of the beginning of the coronavirus pandemic, led to a failure of the system of economic activity in general in all countries of the world. This article is devoted to the preparation of financial statements in the context of a global problem- coronavirus pandemic. A significant problem has brought to mind the standards that professional accountants rarely refer to. The mentioned problem is still poorly understood, since the modern world has never encountered a situation of this kind. Based on the analysis of the current version of international financial reporting standards, the article presents a methodology for reflecting the consequences of the coronovirus pandemic in the statement of financial position. It was found that the outbreak of the virus had a significant impact on the preparation and presentation of the report on the financial position of the companies. The direct and indirect impact on the functioning of companies was not the virus itself, but the methods of fighting against it. A pandemic situation, in accordance with the provisions of IFSR 10, is not a corrective event, but a significant one. This means that companies, at a minimum, should reflect this in the notes when submitting the report. The final impact of the COVID–19 pandemic on the overall statement of financial position varies depending on the specific business risks and circumstances prevailing in the company.

The Republic of Kazakhstan possesses large reserves of natural resources. Gas is one of the most demanded energy resources in the world today. Kazakhstan is one of the 30 leading countries in terms of gas reserves and production, while constantly increasing its production potential and expanding its sphere of influence in the gas field in the world. In percentage terms, Kazakhstan owns 1.7% of the world's proven natural gas reserves. This article analyzes the indicators of the country's gas industry development. There was prepared a forecast of natural gas production up to 2030, it was made using the Brown model of moving average (CC model). The analysis of indicators of gas transportation through pipelines, such as transit and export, is made. The location on the map plays an important role in the development of the gas industry in Kazakhstan, as gas pipelines connecting Europe and Asia pass through its territory. Transit gas pipelines are used both for gas supplies to the domestic market of the country and for gas exports. The total length of high, medium and low pressure gas pipelines in Kazakhstan is 28,628 km. In addition to positive indicators indicating the stable development of the industry, the factors hindering the development of the gas industry of the Republic of Kazakhstan are identified.

The article emphasizes that the tax system of Kazakhstan continues to be the main source of revenue to the state budget. Over the past few years, the growth of the economy and favorable prices for the main export goods have provided an increase in tax revenues to the country's budget. In absolute terms, tax revenues increased by 1 trillion tenge annually. However, the share of tax revenues relative to GDP continues to remain at a fairly low level, which indicates that there is a reserve for finding additional sources of income for the budget and expanding the tax base. There is a dependence of the budget on the oil sector: 80% of taxes come from mining companies. Other nonoil sectors of the economy pay only 20% of taxes. In this regard, it is necessary, in our opinion, to pursue a policy of economic diversification, including the improvement of tax policy and tax legislation. This can be achieved by constantly monitoring the indicators of tax policy, together with tax revenues, and adjusting them, improving tax legislation and the quality of tax administration, and improving the legal literacy of the population.