The current cyclical transition, complicated by the COVID–19 pandemic, has revealed weak links in the economies of many countries, caused by systemic contradictions accumulated over 30 years. Kazakhstan, as a country that has been building market relations only since the end of the 20th century, found itself in the grip of not only economic and political, but also institutional costs. One of the problems hindering the economic development of the nation is the contradictions between the political ambitions of the authorities and the real results of the implementation ofstate programs, the loss of public trust. The purpose of the study isto assessthe quality of economic growth in Kazakhstan. An attempt is made to provide an analysis of the institutional and economic environment and an econometric assessment of the real indicators of the country's development. The methodological basis was the scientific heritage in this area and new theoretical and methodological approaches of modern scientists in the study of issues of socio-economic development. The object of the research is economic development of Kazakhstan. Research results: based on the historical and logical analysis of theoretical and methodological approaches to the study of economic development and the constructed regression model of panel data, it is shown that an increase in the level of indicators selected in official statistics has a small effect on economic growth, that is, there is a discrepancy between the target indicators of state programs and actual results. Revealed the institutional features of Kazakhstan's development model that cause economic lag.

The relevance of the study is due to the issues of the successful development of any economic system based on the high dynamism of its links. The purpose of the study is to reveal the features of the processes of regional development at the present stage. The article touches upon the topic of the administrative-territorial division of the Republic of Kazakhstan, gives a comparison by the size of the regions, gives the features of their development. The authors focus on the complex solution of the problems of regional development. As a research task, the authors attempted to assess and systematize the features of regional development in Kazakhstan. Considered and given the characteristics of the socio-economic development of the regions. The taxonomic levels of research and the views of scientists who have made a great contribution to the development of theoretical concepts of regional science are analyzed. The article substantiates the priority and effectiveness of the application of the «smart specialization» model to the development process of the region. The characteristics of the sectors of the economy of the raw material region are determined. The effects of the transition of the raw materials region to innovative development according to the «smart specialization» model are indicated. In general, the generalization of the experience of the development of regions according to the «smart specialization» model allows us to draw certain conclusions and recommendations when implementing the «smart specialization» strategy in the regions of Kazakhstan.

The purpose of this article is to reveal the perspectives of development of the region in the post COVID period, demonstrating the existing trends and the potential of advanced industries. The hypothesis is that Nur-Sultan has the opportunity to move to a qualitatively new level of socio-economic development through the implementation of the innovative potential of the city. The relevance of this issue is emphasized by the recovery of society and the world economy from the shocks of the pandemic, one of the tasks of this period is not to miss the opportunity to instill useful changes in society in its daily life and to increase the effectiveness. The ending year for all residents of Kazakhstan has become a time of severe trials. Due to the extraordinary situation, the attention was directed primarily at the capital, but everyone was looking for a way out. Many regions of the republic have demonstrated the ability to take a blow and seek internal reserves. The coronavirus has forced a full-scale reassessment of values. Basically, the pandemic just once again reminded of the long-known and somewhere banal things: food security, medical sovereignty, organizational resource, law and order. But things are banal because they have been tested from generation to generation. World Bank experts call 2020 and 2021 the most difficult years for the economy of Kazakhstan over the past two decades. The consequences of the COVID-19 pandemic were more devastating to the economy than the crises of 2008 and 2015.

The social policy of a modern state should be aimed at creating conditions that ensure a decent life for a person and their free development as an individual. The most important areas of social activity of the state should be labor protection and improvement of people's health, ensuring a guaranteed minimum wage, full employment, state support for large families, students, motherhood and childhood, disabled people and pensioners. The objectives of social policy are: increasing incomes and social protection of the population; optimization of social and labor relations; improving the health of citizens; protection of motherhood and childhood and state support of the family. These factors determine the relevance ofstudying and developing methods of financing healthcare. The article pays attention to the issues of social insurance, as it is an integral part of the general insurance system. However, social insurance has a number of significant features that are determined by the requirements of social protection of citizens. Together with the state budget, significant amounts of financial resources are accumulated in social insurance funds, directed to solving problems of socio-economic development, which is reflected in this article. In the practice of healthcare financing in Kazakhstan, certain negative trends have developed, leading to inefficiency in the use of allocated budget allocations, which are emphasized in the work. Based on the results of the study, the issues of creating a stable financial base for compulsory social health insurance in the Republic of Kazakhstan are systematized.

The emergence of a pandemic has a great impact on the macroeconomic processes taking place in the world. These processes are also superimposed by the crises of political transformation associated with the emergence of new political elites in global centers that influence the management of economic and political processes around the world. The article examines the probability of a possible economic crisis in Kazakhstan and its consequences. Today, it is very important for the country to objectively analyze all our achievements and failures in economic policy over the past thirty years in order to move forward. The emergence of new payment instruments, digital currency and cryptocurrency contributes to the destruction of the old model of financing the economy, which will inevitably lead to global changes in the world economy and a possible crisis in all areas of development. The main place where these events related to the virtualization of financial resources take place are the stock exchanges and stock markets of the leading countries of the world economy, the so–called “G-7”, and China. Reduction of energy prices may cause deterioration of the balance of payments and sharply increase the costs from the funds of the National Fund of the Republic of Kazakhstan. High inflation under any economic development scenarios can accelerate and go beyond the boundaries of the “inflation corridor” and exceed 10%. Another factor of pressure on the financial and banking sector is an increase in the interest rate at the Central Bank of Russia in the near future to 6.75–7.0%, given our close economic ties within the EAEU.

The article reflects the importance of leasing in the search for the most attractive sources of innovative and investment development of the economy of Kazakhstan. In conditions of limited own funds, the role of borrowed sources of financing of investment projects for achieving effective goals of enterprises increases. Such sources of financing are bank lending, leasing, factoring, and issuing promissory notes. Leasing is considered as part of a reasonable strategic financial management, the use of which allows you to update the main production assets of the enterprise, as well as provides additional opportunities to improve the effectiveness of the financial management of a commercial enterprise. Deep changes in the economic conditions of management dictate the need to find and implement methods for updating the material base and modifying fixed assets for our economy. The analysis of the main trends of development of the leasing market of Kazakhstan and its innovative development: a large number of leasing companies and the products offered on the market of leasing services allows to choose the funding strategy of the enterprise. In economically developed countries, leasing solves the problem of stimulating economic growth by accelerating the renewal of fixed capital, reducing the duration of the technological cycle.Therefore, the specifics of leasing as an instrument of economic policy aimed at accelerating the development of production potential is as follows: leasing leads to an increase in the high rate of renewal of fixed capital. The expansion of the leasing market largely depended on the active participation of the state in the development of leasing in many sectors of the economy.

The purpose of the article is the formation of an optimal model of pension provision of citizens in accordance with the modern market economy on the most important issues arising in the accumulative pension system of the Republic of Kazakhstan, strengthening its theoretical, methodological and legal foundations. The Republic of Kazakhstan was one of the first CIS countries to start pension reform 24 years ago. The main goal is to establish the personal responsibility of each citizen of Kazakhstan for his financial situation when reaching retirement age. In this regard, when implementing the reform, the state policy envisaged a gradual transition from the application of the principle of cooperation between generations to independent savings in pension funds. The pension reform in Kazakhstan was carried out optimally and the World Bank recognized it as one of the most successful reforms. The accumulative pension system plays a significant role in the life of the country, the development of the stock market and the improvement of the national economy, the distribution of long-term investments at the expense of domestic savings to increase the competitiveness of the country. In order to become one of the 30 effectively developed countries of the world, the state has created high standards of living for the citizens of Kazakhstan by improving the level and quality of pension provision. For this, one of the most important components of the economic and social conditions of the population is that accumulative pension funds in Kazakhstan should develop further, and the pension system should be competitive. The main pillar of the accumulative pension system in the country is the improvement of the accumulative pension fund and effective pension provision, which forms the basis of the future population. In the conditions of modern globalization and rapid development of financial markets, the financial position of the accumulative pension fund, a participant in the financial market, and its effective functioning are in the first place.

Accounting for the impairment of assets is one of the difficult issues in the preparation of financial statements. However, despite the considerable attention of domestic and foreign accounting science to tangible and intangible assets, the methodological apparatus for analyzing the procedure of asset impairment remains insufficiently developed. Issues that take into account the specifics of the development of the economic environment for the functioning of companies, the state and degree of the accounting and financial reporting system have not been worked out, which requires a comprehensive study of methodological issues of checking assets for impairment. Assessing whether an asset has decreased in value can be highly subjective and impairment can appear as a failure of directors, prompting management to underestimate the impairment loss. An impairment loss could have a material effect on a company's financial statements if the assets are overvalued. The main difficulties lie in recognizing when it is necessary to conduct impairment tests, applying the value in use and determining the cash-generating unit (CGU). In some cases, the application of the standard may be difficult, and therefore companies may inadvertently include distorted data in the reporting. The article discusses the application of the rules for determining indicators of impairment during the coronavirus pandemic. Particular attention is paid to the consideration of the principles and procedures of IFRS IAS 36, which apply to the impairment of assets in the form of a right of use. Based on the results of this study, several recommendations have been compiled for accountants who need to conduct an impairment test.

The National Bank of Kazakhstan continues to pursue monetary policy in accordance with the principles of inflation targeting. As part of the medium-term strategy, the National Bank has reduced the target inflation corridor by one percentage point in 2020. Due to the global crisis of recent years, the National Bank has set a task to keep the inflation rate in the 4-6% corridor to stabilize the economy. The inflation rate at the end of 2020 was 7.5%. The National Bank has set a task to reduce this indicator to the level of the target corridor of 4-6% in 2021. Also, in conducting monetary policy, the National Bank has made decisions that have an anti-inflationary effect for the medium term, that is, the target level will decrease by 4% in 2021 and beyond. The preservation of monetary conditions by the regulator at a neutral level was characterized by a decrease in short-term rates after slow inflation. In 2019, against the background of a further decrease in inflation, it was decided to raise the base rate. At the same time, market participants may regard monetary conditions as the beginning of tightening. In Kazakhstan, the financial regulator sets the rate depending on the size of real and expected inflation in the country, external factors that determine the state of the balance of payments, as well as taking into account the need to maintain economic development. The article discusses the methods of conducting the monetary and monetary policy of Kazakhstan, as well as issues and ways to improve it.

The purpose of the article is to show that cooperation conducted in a «voluntary-compulsory» manner only discredits the idea of cooperation in rural areas and leads to food crises in society. The research uses the method of historical analogies. The article examines the processes of agricultural concentration, including in the form of cooperation, from a historical perspective; an assessment of current trends is given by comparing them with similar processes that took place in the Soviet era in the conditions of the administrative economy. Statistical materials from official sources, party-Soviet documents were used for the analysis. The content of V.I. Lenin's article «On Cooperation», to which the former and current ideologists of the cooperation of the peasantry refer, allows for a very twofold interpretation of the ideas of the leader of the revolution. On the one hand, Lenin's position presupposes a link between the city and the countryside on the basis of a new economic policy. On the other hand, his remark that «the system of civilized cooperators with public ownership of the means of production... – this is the system of socialism,» clearly indicates that Lenin considered the collective farm form as the highest form of peasant cooperation. This form of cooperation objectively leads to the use of the state coercive apparatus with all the ensuing consequences. This form of cooperation objectively leads to the use of the state coercive apparatus with all the ensuing consequences. It is shown that the basis of failures in the development of cooperation in modern agriculture of Kazakhstan is the prevalence of administrative and bureaucratic methods of solving the problem. Author summarizes that only reliance on the initiative of the peasants themselves, their personal interests and motivation are the main condition for the successful promotion of ideas of cooperation in rural areas.

To provide food to the population of Kazakhstan, it is necessary to develop agricultural production based on the introduction of innovative technologies and new knowledge. In order to implement the tasks set, it is necessary to solve the problems in this industry that hinder its development. The purpose of writing the article is to identify the problems of the development of the agro-industrial complex in Kazakhstan and to justify the ways to solve them. We present the actual problems of the development of the country's agro-industrial complex, which must be solved within the framework of the implementation of the National Project for the development of the Agro-industrial Complex of the Republic of Kazakhstan for 2021–2025. The purpose of this project is to provide the country's population with essential foodstuffs, according to the established, scientifically based physiological consumption rate (SBPC). The key problems of the development of the agro-industrial complex of the Republic of Kazakhstan are low technical equipment of the branch with agricultural machinery and technology, inefficient use of natural resources, in particular land, water, the presence of a large number of small non-commodity farms, low level of processing of agricultural products, a lot of intermediaries between the production and sale of grown products, poor implementation of the results of scientific research and development of agricultural scientists, low level of storage, transportation and sale of agricultural products, etc. The article highlights such issues as the unattractiveness of this area for investment, low labor productivity, the need to develop state support mechanisms, the widespread introduction of innovative technologies, etc. The ways of solving the above-mentioned problems of the development of the agro-industrial complex of the Republic of Kazakhstan are substantiated and reasoned.

The article analyzes the state regulation measures system of the agricultural production and food development in the regions of the state. This research purpose is the development of proposals for the economic component’s systematization of the production of export-oriented agricultural products and assessment of the state support level for the influence on the efficiency of the production of export-oriented agricultural products. The authors evaluated the efficiency indicators system of state support for the production’s export-oriented agricultural products and food as well as reserves for the food market’s development in rural regions of Kazakhstan. The research shows that for the agricultural production’s development Kazakhstan has a significant resource potential (land, labor and materialtechnical), which allows to ensure the population’s food security, increase exports and reduce imports. For this, it is necessary to improve the forms and methods of state financial support and, above all, export-oriented products and food, with considering republic regions strategic development. Efficiency indicators of the regional state support for the agricultural sector of the economy are characterized by the following: gross production, revenue, profit, level of profitability, financial stability, labor productivity. Considering the methodological approaches to the state support funds distribution, three principal directions for inter-budgetary regulation of the agro-industrial complex are suggested using the following methodology: per capita, covering the estimated financial gap, and equalizing budget provision. Subsidies in crop production (per hectare) for 1 ha of crops were canceled in 2018, and stock raising – from 2020.

The purpose of the study is to determine the role and importance of transport infrastructure for the accelerated development of rural areas, the growth of agro-industrial production and improving the quality of life of the population of villages. In the study was used a structural-functional approach, a review of scientific publications by foreign and domestic scientists devoted to the study of transport problems in rural areas, interregional logistics, the state program for infrastructure development «Nurly Zhol», as well as data from the Agency on Statistics of the Republic of Kazakhstan. The authors conducted a comparative analysis of the main trends in the development of the road infrastructure of rural areas of the country, providing economic communication with other territories, the mobility of the rural population. According to the indicators of the density of roads and railways, the coefficients of the provision of transport infrastructure in rural areas of the country's regions are calculated. The regions were grouped into three categories of equipment (high, medium, low), which, according to the authors, allows determining the priority of measures of programs for the construction and reconstruction of roads, as well as the importance of their implementation for the economic recovery of rural areas. Based on the analysis, recommendations on improving the transport infrastructure of rural areas are given, which are of interest to regional and local authorities, state infrastructure development management structures, as well as scientists, doctoral students whose research interests correspond to this topic.

The article examines health capital as the basis for the functioning of human capital. The issue of understanding of human capital importance is still relevant for Kazakhstan, as well as in the development and implementation of its development model. Based on the analysis of demographic indicators characterizing the health of the population of Kazakhstan, revealed the negative trends in indicators of life expectancy and mortality caused by COVID–19. Marketing research conducted by interviewing patients showed for the most part their dissatisfaction with the quality of medical services provided, and the results of the expert survey made it possible to identify problems in medical care in the conditions of COVID–19 and identify ways to solve them. The analysis of the indicators allowed us to conclude that the health of the population in Kazakhstan has deteriorated over the past two years. Today, there is an acute shortage of personnel in healthcare institutions, especially in rural areas. Insufficient number of medical personnel leads to exceeding the specific weight of the time required for patient care, which affects the timeliness and quality of medical services. Not everyone receives a guaranteed amount of free medical care under the CSHI, the unemployed and the self-employed left behind. As a result, there is an objective need to increase investments in healthcare both from the state and from companies, as well as an individual.

The purpose of the scientific article is to substantiate the expediency of the diversification of the industrial sphere to ensure the economic growth of Kazakhstan in post-pandemic conditions. In this work, the following methods were used: synthesis, integrated assessment, analysis, consistency, logical generalization. The state of economic development of the republic in the conditions of a pandemic is shown. Substained the necessity of continuing modernization and intensification of the diversification process in post-pandemic conditions. Analyzed the development of industrial production over the 30 years of independence of the republic, where the mining sector takes priority. The essential role of the share of mechanical engineering in the structure of the manufacturing industry is determined. Significant measures of state support have been identified, which activate the course of diversification of the real sector of the national economy. Summarized the main problems of diversification of the industrial sphere of Kazakhstan. They include a low degree of digitalization and automation, technological conversion and qualified personnel. Forecasts and recommendations for the effective implementation of industry diversification in the postpandemic period are given. Important proposals here are to optimize the spending of the National Fund, to create the same economic activity regime for business and state-owned companies, to promote the principles of healthy competition and labor productivity growth.

The purpose of the article is to review and study the main directions of improving the efficiency of quality of life management of the population. The level of living is a quantitative characteristic of the lifestyle in general, which is usually used to determine the statistics and other data that are taken into account. The methodology for assessing the level and quality of life of the population as a whole is an important analytical tool of the state socio-economic policy. This article proposes to use the methodology for assessing and analyzing the quality of life of the population of the Kyzylorda region. The study will help answer the challenges and present regional problems of the current state of the quality of life in the regions of the country, as well as in the districts of the region. In a modern market economy, the quality of life of the population is different in different regions of the country, and according to statistics, the quality of life of the population and the consumer basket is high in regions with concentrated production. In addition, this article includes important indicators for assessing the quality of life of the population in the regions of the country.

The purpose of the work is to study the problems of territorial and economic development within the confines of regulated activation of urbanization processes in the Republic of Kazakhstan. To achieve it, authors analysed the statistical data on such indicators as population density, administrative-territorial division, according to which significant disproportions of territorial and economic development and settlement in the republic, the development of the regions of Kazakhstan were revealed. The authors studied the main provisions of regional policy, considered the main directions of state management of the formation of centers of urbanization with the decisive role of cities with a population of millions people in the optimization of regional economic systems. Research on this topic allowed the authors to conclude that the process of urbanization in Kazakhstan has a dynamic character and has not yet exhausted its potential, which gives reason to conclude that it is necessary to form new centers of urbanization and agglomerations. The article examines the main trends of the urbanization process at the present stage, namely, in economically developed countries, where urbanization has reached a sufficiently high level, the share of the urban population is growing at a slower pace, whereas in developing countries the urbanization process continues to grow in breadth and has a spontaneous, uncontrollable character. At the same time, the growth of population in cities far outstrips their economic development. Materials and research methods. When studying the territorial and economic features of urbanization in Kazakhstan, a complex of the following research methods were used: monographic, program-targeted, statistical analysis. In this work also used such theoretical research methods as comparisons and generalizations, scientific abstraction and synthesis.

Commuting is a process that occurs frequently, usually in bigger cities and agglomerations. People living in the periphery tend to travel to work that is located in the center of agglomeration. The choice to commute can vary among the population, and that is explained by internal and external factors such as the economic and financial situation of people, labor market, etc. Even though a routine activity is a central concept of commuting, it takes place in different forms and ways and is impacted by various sociodemographic, economic, and spatial aspects. Hence, it is these social and economic changes in commuting tendencies, characters, and behaviors that this study aims to classify, analyze, and comprehend. Almaty is one of the most populated cities in Kazakhstan. Due to the urbanization processes and urban development, the city captures new territories and becomes an agglomeration. This leads to increased daily human mobility. People living in the periphery of the agglomeration, but working in downtown, travel to their workplace. Therefore, they conduct commuting. Studying commuting is important for the city’s development. The purpose of this article is to identify the characteristics of pendulum migration based on the analysis of the results of a pilot survey conducted in the Almaty region. The methods of descriptive statistics are used for the analysis of the survey results.

As globalization and the internationalization of economies develop, traditional marketing strategies are gradually fading into the background. The digital age is coming, which is forming a new paradigm of international marketing. At the same time, as a result of the COVID–19 pandemic, the processes of transition to digitalization have accelerated. The new paradigm of international marketing is manifested in the intensification of competition, frequent changes in the product range, the need to expand partnerships and the reduction of asymmetry of information. In order to attract and retain customers in the era of advanced digital technologies, successful companies are forced to develop new strategies. New technologies such as Big Data and artificial intelligence are becoming an alternative. Consumer preferences are also changing regarding the form of advertising. Online advertising becomes preferable. With the aim of to identify the main features of the new marketing paradigm, preliminary qualitative secondary and primary studies were conducted. To study secondary information, a search for scientific literature on the research topic was carried out in the databases SCOPUS, Science Direct and Springer, which allowed us to understand the main trends in the development of international marketing in the era of digitalization. To conduct primary research, we compiled a questionnaire, consisted of open-ended questions. The survey was conducted using a Google Form. The questionnaire contained four sections on the following topics: (I) Manifestations of a new marketing paradigm; (II) Marketing strategies in a digital environment; (III) Big data VS Marketing research; and (IV) Online Advertising. A sample of convenience, based on 12 respondents – marketing specialists, allowed formulating marketing strategies in the context of the digitalization of the world.

This article examines the importance of anti-corruption institutions, their main activities and an analysis of the strengths and weaknesses of anti-corruption institutions in Kazakhstan. Within the confines of the study, an analysis was carried out by types of anti-corruption institutions and marking of their strengths and weaknesses. The work also highlights the importance of the role of the introduction of the latest digital technologies in the selection of personnel for government agencies and systems of objective and transparent incentives. Noted the indisputable value of the role of anti-corruption institutions in the financial sphere of public procurement, the effectiveness of state finances, as well as in the formation of legislative consciousness of society. The purpose of this study is to analyze the weaknesses and strengths of Kazakhstan's anti-corruption institutions, which would allow them to form a typology based on various criteria. The methodology of the research is based on the discussion and identification of the main issues arising in this area. SWOT analysis of the activities of anti-corruption institutions in Kazakhstan allows us to identify the structure and cause-and-effect problems of anti-corruption activities in Kazakhstan. Considered the methods and mechanisms of systematic and comprehensive fight against corruption, which is one of the priorities of the current government of Kazakhstan, as well as forms of implementation of anti-corruption work through public organizations, tracking the dynamics of the fight against corruption. Also considered the work on the protection of human rights through a democratic society and spiritual, moral and patriotic education among students and youth of our country.

The purpose of the article is to develop proposals to increase the degree of satisfaction of hotel services consumers during COVID among residents of Kazakhstan and Russia. The article examines the issues of service, service, cost and quality of services of hotel enterprises, including measures to counteract coronavirus infection. Marketing research was conducted in the third quarter of 2021, the methodology for determining the degree of satisfaction consisted of six stages. The research results have shown that, despite the existing mobility restrictions in the studied countries, the economically active population feels the need for attractive emotions, rest, and a change of scenery. The survey data showed that the epidemiological situation in the examined countries impacted tourist trips over the past year and a half. The respondents noted the need to comply with health safety measures. The choice of recreation and accommodation facilities was influenced by the cost of PCR analysis, especially for families traveling with children, and the availability of a vaccination passport. Also, in the conditions of COVID, the choice of consumers was made in favor of personal vehicles. This period has increased the demand for domestic tourism facilities. However, most previous consumers’ requirements for services have remained the same – for quality of service, cost, and friendly attitude. The respondents attributed to the key factors: hotel location, clean rooms, and quality of food. 85% of respondents are satisfied with the hotel services and measures of safe stay. Conclusions and recommendations based on the study findings can be applied by the enterprises providing hotel and catering services.

The beginning of the global Covid–19 crisis in the world had a negative impact on the economies of various regions and countries, including the development of tourism as a separate branch of the national economy. International tourism experienced a serious downturn in 2020 and early 2021: due to the pandemic and lockdowns, the number of tourists dropped to 98 percent. The article analyzes the level of decline in global tourism, emerging around the world due to the Covid-19 crisis. In the course of the analysis, the author considers vulnerable areas of international tourism on the example of several associated groups. The analysis of the current state and development of international tourism used the method of partial abstraction to collect information and effectively search, group, process and summarize the necessary material. The study of the dynamics of three different economic indicators of the regions of Africa, America, Asia and the Pacific, Europe, the Middle East using a comparative method, including the direct impact of tourism on GDP, exports and international tourism, allows to establish causal relationships and identify and mitigate the problems of international tourism. In particular, it is known that vaccination is a relevant mechanism for solving the emerging underlying problems.

The purpose of the article is to determine the impact of the combination of saumal consumption, physical exertion and staying in the middle mountains on the human body. Saumal or fresh mare's milk is an excellent alternative to cow's milk when feeding children or the elderly. The therapeutic properties of mare's milk were used by the ancestors of the Kazakh people 5 thousand years ago. The article provides data on the dosed use of saumal in combination with physical exertion and staying in the middle mountains for 5 years in order to improve the health of older athletes. The research methodology is based on the analysis of tourist and medical literature, system analysis, and also includes a stating experiment. The project is based on a combination of the therapeutic and health-improving potential of the climate of the Middle mountains, technologies of sports and health tourism and ancient traditions of the peoples of Central Asia on the use of saumal. The accumulated experience allows us to draw the following conclusions: 1) as a person stays in mid-mountain conditions, the body's resistance to a lack of oxygen increases, people's well-being improves, body functions stabilize, and efficiency increases; 2) all participants in the collection significantly reduced their weight, blood pressure and heart rate leveled off to the age norm; 3) the working capacity has significantly increased; 4) the prophylactic efficacy of Saumal and the restorative potential for aged athletes who had suffered a stroke and heart attack were revealed; 5) in the process of using saumal, the intellectual activity of the participants increases.

Thе sustаіnаbіlіty of іnnovаtіvе dеvеlopmеnt іs onе of thе dеcіsіvе fаctors іn еnsurіng thе country's compеtіtіvеnеss, іts еconomіc, tеchnologіcаl, еnvіronmеntаl sаfеty аnd stаblе dеvеlopmеnt. Аn іnnovаtіvе modеl of thе еconomy еnsurеs thе country's sustаіnаblе wеll-bеіng, both іn thе prеsеnt аnd іn thе futurе. Іn thіs rеgаrd, thе stаtе should pаy spеcіаl аttеntіon to thе dеvеlopmеnt of nаtіonаl іnnovаtіvе еntrеprеnеurshіp. Today, innovative development is the most important task for the Republic of Kazakhstan. The author studied the number of small and medium-sized businesses operating in the Republic of Kazakhstan and the level of innovation. This testifies to the results of innovative activities, but at the same time indicates the still low level of innovative activity of the domestic entrepreneurship. Іt should bе notеd thаt dеspіtе thе growth of іnnovаtіvеly аctіvе еntеrprіsеs, thе еntrеprеnеurіаl аctіvіty of domеstіc еntеrprіsеs іn thе fіеld of іnnovаtіons іs stіll low. Kаzаkhstаn іs hіghly dеpеndеnt on forеіgn dеvеlopmеnts аnd tеchnologіеs аlrеаdy іmplеmеntеd аnd usеd, whіch hіndеrs thе procеss of mаnаgіng аnd modеrnіzіng іts іndustrіаl bаsе. Thus, rаіsіng thе lеvеl of domеstіc іnnovаtіvе еntrеprеnеurshіp, еnhаncіng іts аctіvіtіеs rеquіrеs solvіng mаny problеms аssocіаtеd wіth thе dеvеlopmеnt of аn іnnovаtіvе еnvіronmеnt, trаіnіng of quаlіfіеd spеcіаlіsts іn dеmаnd, stіmulаtіon, fіnаncіng, rеgulаtіon of іnnovаtіvе аctіvіty, wіth thе furthеr formаtіon of thе lеgіslаtіvе frаmеwork for аn іnnovаtіvе modеl of thе еconomy. Іn thіs rеgаrd, thе аrtіclе proposеs mеаsurеs thаt nееd to bе іmplеmеntеd to еnhаncе іnnovаtіvе dеvеlopmеnt іn Kаzаkhstаn.

The purpose of the article is to explore and evaluate the possibilities of developing a «green» business in the waste sector of the Republic of Kazakhstan. One of the main directions of the implementation of the Action Plan for the transition of the Republic of Kazakhstan to a «green» economy is the area of waste management. The development of industrial enterprises and the increase in the population of Kazakhstan leads to an unconditional increase in the volume of household and industrial waste, in connection with which the problem of competent waste management is urgent. The existing system of waste management in the Republic of Kazakhstan do not effective: the formation of many spontaneous garbage dumps, most landfills do not meet the requirements of environmental and sanitary safety, there is an annual increase in waste generation with an insignificant level of their collection and processing into secondary raw stock, materials and goods. The practical significance of the study lies in the analysis of the possibilities for the development of «green» business in the field of waste and the identification of problems hindering innovative entrepreneurship in this area.

The purpose of the article is to determine the place of self-employment in the development of the economy of Kazakhstan and analyze its relationship. In the specifics of the development of the market economy of Kazakhstan, the development of the labor market is always in the spotlight. The functioning of the national economy directly depends on the dynamism and state of this labor market. The problem of unemployment in the labor market is one of the most important indicators of economic development. It is known that an increase in the unemployment rate has a negative effect on the development of the economy, accordingly, the economic and social burden in the state increases. One of ways out of this problem is to involve the unemployed in economic activity through selfemployment and the creation of individual jobs. This practice makes it possible to eliminate the social consequences of the rise in unemployment for many countries in the cyclical development of the economy by opening their own enterprises without hired workers. The information base of statistical analysis in the article is mainly the data of the National Bureau of Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. To determine the correlation between self-employment and economic development in Kazakhstan, the main economic indicator - the dynamics of GDP growth was obtained.

The purpose of the article is to examine the state of the tax system in an unstable economy. The initial condition is the lack of uniform methodological and methodological approaches to the formation and organization of the tax system. This study is based on the theoretical provisions of the institutional theory, systemic and synergistic approaches. The main research methods used were analysis and synthesis, methods of induction and deduction, the method of designing hypotheses. The article examines the dynamics and structure of tax payments in the traditional approach to tax regulation. The question of determining the role of direct and indirect taxes is undoubtedly important for a comprehensive analysis of the taxation system since the influence of each of them on the economy is differentiated. The directions of modernization of the system of taxation regulation, the impact of mechanisms, methods, and instruments of tax regulation on various segments of the national economy, primarily on industries that ensure economic growth, have been investigated. The lack of a clear structuring of the elements of tax revenues becomes a serious obstacle to obtaining an adequate assessment of the impact of tax policy on various aspects of the country's socio-economic development. The state tax policy should be aimed at balancing the budget, improving the quality of its implementation, adhering to the timing of the budgetary process and, as a result, ensuring socioeconomic growth. The theoretical and practical significance of the study is to substantiate the need to adapt the tax system to ensure sustainable growth of the national economy. 

At the present stage, Kazakhstan is in new socio-political, economic and international conditions caused by growing globalization. This determines, on the one hand, a significant impact on the development of the education system of Kazakhstan of world educational trends, on the other hand, the market nature of the national economy determines the inevitability of the impact of education in general, and educational services, in particular, on the country's economy and its development through the capitalization of knowledge. Currently, Kazakhstan's universities are developing in accordance with the trends that have developed in the world and domestic economy, among which globalization stands out. The modern Kazakh higher education is characterized by the desire to integrate into the world educational space. The purpose of this article is to study the international experience in managing the quality of higher education on the example of some European countries and the United States of America. The modern two models of quality management of higher education in the global educational space are characterized and the model of assessing the quality of higher education in Kazakhstan is determined. The article analyzes the Kazakh legislation in the field of state control and assessment of the quality of higher education. The best approaches to assessing the quality of higher education for the Kazakh higher education system have been identified, following the example of the foreign countries under consideration. To write the article such methods of research as analysis of legal acts and documents, case study, deduction and generalization were used.

The purpose of the study is to consider the problem of the spiritual divergence of the prayers of the ancient Akyns and the teachings of Zarathustra. The words «den koyu» – «pay attention to someone, something»; «den koyyp tyndau» – «listen carefully, make sure of something» can mean as a call to listeners to carefully delve into the text of prayers, listen and make sure of the arguments and messages of the prayer appeal. There was a long-term struggle for their understanding, perhaps there were also supporters of the new teaching, new prayers. The reflection of customs, everyday life, rituals, as well as natural events, including cataclysms in legends, prayers in one form or another were a kind of translation of the accumulated experience, the transmission of what they saw to the next generations. Zarathustra initially presents himself as a preacher of the prayers of Akhuna Bairi and, his ascetic, brings to the people the chants of Bayyr akyn, who eventually transformed from Bayyri Akhun into the most ancient, Bayyrgy Akyn. During the evolutionary reinterpretation of prayers, Zarathustra went through a stage of transformation, rebirth from a violent preacher into a fierce reformer who opposed the traditionalists – supporters of the prayers of the ancient Akyns. Zarathustra's departure from the established foundations was considered by his countrymen as a betrayal of ancient prayers. The article examines the question: what did he say to his people, that they did not understand him.