Many countries have begun to form new concepts of effective management that simultaneously support the ecosystem of the planet and ensure economic growth, as a result of which a circular economy model of the economy has been developed. Strategies for the transition to a circular model have been adopted at the state level in the European Union, China, Japan, and South Korea. The purpose of the study is to form a mechanism for a circular business model in order to increase the level of efficiency of the agro-industrial complex, taking into account the problems and factors affecting the development of the circular economy. Determining the most appropriate method of transforming the business model of an enterprise according to complex ecological and economic criteria and forming an integrated mechanism for the development of a circular model of an enterprise is an important scientific and practical task that requires immediate solution. The value of the conducted research lies in the development of mechanisms for the transition of agricultural enterprises to a circular model and the formation of an optimal circular model. The practical significance of the results of the work are the republican and regional authorities that develop regional programs and projects for the development of a closed cycle of the economy, as well as agro-industrial enterprises and companies dealing with sustainable development and waste management issues.

The trend of environmental care is gaining popularity. Concern for the planet has led to a reevaluation of humanity’s vision. Businesses have reconsidered strategies and responded to consumers' demand for conscious consumption. The aim of this research is to examine the key concepts, principles, tools of green marketing, and the requirements for their usage. The following methods were used: comparative analysis, analysis of secondary data, expert surveys, generalisation and grouping.The authors focus on the tools of green marketing and criteria for their usage. They have identified key indicators for evaluating the effectiveness of these tools in the context of digitization, as well as highlighted primary methods of publicity, as a company should be as transparent as possible and actively engaged in media space. Greenwashing is emphasized as a challenge of falsely using eco-labeling, misleading consumers about environmental purity. The authors stress tightening laws on eco-labeling to prevent greenwashing. The article shows the key steps taken by Kazakhstan towards environmental friendliness and sustainable development. Additionally, the authors highlighted the importance of businesses transitioning to eco-friendly practices, particularly in developing countries. An important addition to the research is the proposal for the creation and implementation of an "investment passport" for participants in green finance, which will help increase transparency, reduce risks, and build investor trust, opening up new opportunities for attracting investments in environmentally friendly projects.

The article explores key aspects of reforming the public service system in the Republic of Kazakhstan, focusing on fostering a service- and customer-oriented environment for service recipients. It examines the current state of the public service system, emphasizing advancements in process automation, the integration of information technology, and the shift towards proactive management. By leveraging data from focus groups conducted among civil servants, the study evaluates the effectiveness of ongoing reforms while identifying challenges encountered by citizens and government institutions alike. A central theme is the transformative role of digital technologies in enhancing the quality, accessibility, and transparency of public services. The article underscores how innovative tools streamline service delivery, reduce bureaucratic barriers, and improve citizen satisfaction. Simultaneously, it recognizes the digital divide as a significant obstacle, urging efforts to ensure equitable access to technology across various population groups. The authors advocate for strengthening trust in government institutions by refining the regulatory framework and fostering active engagement with citizens. They highlight the necessity of continuous adaptation to emerging technologies and the importance of feedback-driven approaches to address systemic inefficiencies. The study provides actionable insights into balancing modernization with inclusivity, offering a roadmap for advancing Kazakhstan’s public service ecosystem while building citizen confidence and fostering societal progress.

This article examines innovative methods for developing decision support systems (DSS) in the context of economic development management. The relevance of the study is driven by the need to enhance the efficiency of managing state development programs and optimizing budget resources in the era of digital economic transformation. The authors explore modern methodologies and tools used in DSS development, with particular attention to their application in the economic sphere. The role of the systems approach is considered as a key methodology for creating integrated solutions in public administration and conducting a comprehensive analysis of economic processes.The main goal of the article is to analyze and propose new approaches to DSS development to improve the efficiency of managing state economic programs. The economic aspects and principles of these systems, as well as the main tools and technologies used for their implementation in public administration, are examined. Special attention is given to analyzing the challenges associated with developing DSS to solve economic tasks such as financial forecasting, budget expenditure optimization, and economic risk management.The study highlights the importance of integrating intelligent DSS into the management processes of state economic development programs. Specific tools used in DSS development for economic analysis are examined, and their role in improving economic decision-making processes is explained. The research results include an innovative model for integrating artificial intelligence and big data analysis into DSS has been proposed; methods for improving the accuracy of economic forecasts and enhancing the efficiency of state resource allocation have been identified; a new DSS architecture model for public administration has been developed. The practical significance of the study is that it provides recommendations for implementing innovative DSS in public administration practices for economic development. The proposed approaches aim to enhance the efficiency of budget resource utilization, improve the quality of economic forecasting, and accelerate the processes of making well-founded economic decisions. The proposed approaches are aimed at increasing the efficiency of budgetary funds utilisation, improving the quality of economic forecasting and accelerating the processes of making informed economic decisions. The scope of application: state economic management, strategic planning, optimisation of budgetary resources. Scientific novelty: a comprehensive approach to the creation of SPPR for solving economic problems is proposed, new methods of integration of artificial intelligence and big data analysis are developed.

The significance of contemporary managers’ leadership competencies is steadily growing. After over thirty years of economic and social transition, Kazakhstani managers’ leadership skills and styles remain a fragmentarily examined topic by local and international scholars. Despite the first leadership competencies models appearing 50 years ago, researchers still actively debate their pros and cons and strive to design the frameworks for managers’ and companies’ prosperity. This article explores Kazakhstani women and men managers’ competencies in flowpromoting leadership initially proposed by M. Csikszentmihalyi. The quantitative research method was grounded on a comprehensive competencies assessment through the involvement of local managers in a virtual business simulation (N=508; 51% women, 49% men). The findings demonstrated that Kazakhstani women and men almost equally practiced flow-promoting leadership: among 29 competencies, gender specificity has been detected only in 8. In compliance with the research results, women were slightly better in communication, delegating, giving feedback, stakeholder management, and strategic thinking. In contrast, men were assessed somewhat higher for active listening, prioritizing, and time management. The theoretical significance of the present study is two-fold: first, it implies the initial massive investigation on leadership and gender in Kazakhstan; second, the findings contribute to the existing flow-promoting leadership concept with the new gender-related knowledge. The practical contribution of the gained results lies in the opportunity for managers to analyze and ameliorate their potential of leading people and processes in organizations.

The article focuses on the formation and development of public-private partnership (PPP) in Kazakhstan, exploring its institutional mechanisms and impact on sustainable infrastructure development. The main objective of the study is to analyze the stages of PPP formation, the legal framework, and key projects, as well as to assess their contribution to the socio-economic development of the country. The paper examines the legal and economic aspects of PPP, its impact on attracting private investments, and improving the quality of infrastructure projects. The scientific and practical significance of the study lies in identifying trends and issues in the development of PPP in Kazakhstan and developing recommendations for improving implementation mechanisms. The article demonstrates how PPP contributes to achieving sustainable development goals, including the development of transport and social infrastructure, the introduction of energy-efficient technologies, and improving the quality of life of the population. The relevance of the study is determined by its focus on solving practical tasks related to improving the investment climate and reducing state budget expenditures. The recommendations presented can be useful for both government agencies and private investors to enhance the effectiveness of infrastructure project implementation. The results obtained have practical significance for optimizing PPP mechanisms, which will strengthen Kazakhstan’s economic resilience, attract additional investments, and improve infrastructure quality.

In the context of growing globalization, there comes an awareness of the importance of integration processes, especially for those countries that, due to geographical features, do not have access to the sea, and geopolitical ones remain a raw materials appendage. The countries of Central Asia (CA) – Kazakhstan, Uzbekistan, Tajikistan, the Kyrgyz Republic and Turkmenistan, are increasingly perceived as a region that has significant prospects for becoming an independent player in the international arena. The purpose of the scientific study is to identify strategic priorities and provide a comprehensive analysis of the strengths of the region, as well as economic potential, in the context of geopolitics. Despite similar historical experiences, thirty years of independence have had different effects on the economic situation of the CA countries. The study of differences between countries in the context of population size, living standards, institutional systems, and economic structure provides a complete picture of the region in order to identify weaknesses and minimize potential threats. The strategic analysis is supported by statistical data from international organizations and the media, as well as the results of scientific research published in journals indexed in the SCOPUS and Web of Science databases. The study of the main factors influencing the economies of Central Asian countries contributes to understanding the importance of growing regional cooperation and economic and strategic collaboration. The results make a valuable contribution to research on the formation of sustainable development in the Central Asian region.

Currently, there is a need to streamline and implement completely new methods of bank personnel management, as the banking system and related finances are the most important and most crucial branch of the economy for the development of each country in free market relations. The relevance of the article lies in the need to develop human resources management (HRM) to increase the stability and reliability of second-tier banks (STB) in Kazakhstan. This article examines the activities of modern banks of the Republic of Kazakhstan and its personnel, suggests ways to improve the work of banks through the development and analysis of staff training, motivation and improvement of working conditions, taking into account the current market situation. In the philosophy of HRM, employees are the assets of the organization, the most valuable capital, which must be protected and multiplied in conditions of free market relations. This places special demands on both the management structure and the organization’s labor and HRM policy. Currently, there are 21 commercial banks operating in Kazakhstan. They represent the basis of the vital activity of the country’s economy. Without them, modern society cannot exist, since banks carry out all payments to the population, form competitive activities of enterprises, save money on deposits, allocate the necessary amount of loans, provide various financial services, etc. The banking staff contributes to the development of all sectors of the country’s economy, providing individuals and legal entities with the necessary funds for their smooth operation. In this article, banks are considered as legal entities whose activities are aimed at making their profits. According to statistical data, Kazakhstan’s banks currently employ many qualified employees. They ensure the stability and sustainability of banks through the creation of sufficient capital, quality composition of assets, achieving high liquidity and labour productivity. And all these issues can be solved by well-trained, professional staff with their management.

The role and importance of entrepreneurship in the national economy is not controversial. As it is known, the priority is the development of small and medium-sized enterprises. Because this is, first of all, the key to the socioeconomic development of the country. So far all conditions have been created by the state, but no concrete results have been achieved. This circumstance indicates the need for research in this direction. The purpose of the research work is to assess the state of formation and development of small and medium-sized enterprises, the influence of the state support system and develop recommendations for its improvement. From the first years of independence to the present, various tools for supporting entrepreneurship have been used in our country. A number of government programs have been adopted and implemented. But the real results are low. In this direction, a study was conducted on critical analysis, systematization, and evaluation. The results of the study showed that the programs of state support for small and medium-sized enterprises adopted and implemented in the country did not have a significant positive impact on its dynamic development and improvement of indicators. Even some programs were suspended or canceled before the implementation period ended. State initiatives to develop entrepreneurship have not been completed, respectively, there have been no concrete results. Author’s conclusions and recommendations were made on this issue. All this speaks of high scientific and practical significance. The value of research work is characterized primarily by systematization, evaluation of results and the development of scientifically based recommendations and conclusions on improving state support for the development of entrepreneurship, including small and mediumsized enterprises in the country. The results of the study will have a positive effect on the development of small and medium-sized businesses, increasing the efficiency of activities. Therefore, they have not only theoretical, but also practical significance.

In the context of the desire of many Central Asian countries to modernize their economies and diversify their energy sources, the study of eco-innovations in the small and medium enterprise (SME) sector is a key aspect in determining the prospects for sustainable development. The objective of this study is to identify the dynamics of eco-innovations in the SME sectors of Kazakhstan, as well as to assess the practical significance of these innovations for both the environment and society as a whole. To achieve this goal, a combination of methods was used, including surveys of entrepreneurs and business managers using structured questionnaires, as well as analysis of statistical information. The results of the study indicate that small and medium enterprises in Kazakhstan are actively implementing strategies aimed at energy conservation and the use of environmentally efficient technologies, resulting in high levels of energy savings.  This trend highlights the growing role of SMEs in the economy, which is reflected in the increase in gross value added and their share in the gross domestic product. The increase in investment in environmental protection since 2000 indicates increased awareness of the importance of environmental issues and the strengthening of sustainable development strategies in Kazakhstan. Thus, SMEs are actively involved in reducing their environmental impact and consider environmental innovation as a key factor for sustainable economic growth. The results of the study provide a valuable basis for making informed decisions in the field of environmental sustainability and SME development in Central Asian countries.

Agricultural cooperatives (hereinafter referred to as АС) play an important role in solving and resolving the problems of the agri-food sector, such as hunger and malnutrition, rural employment, strengthening local selfgovernment, reducing power asymmetry and promoting public-private partnerships. The purpose of the article is to identify the main problems and propose settlement mechanisms through a comprehensive analysis of the current state of АС development in Kazakhstan. The article analyzes the number, membership and dynamic changes of АС in the regions of the republic. In order to qualitatively study the state of development of АС, a survey was conducted to identify the level of motivation and activity of the rural population to join АС. As a result, a number of problems were identified that hinder the development of АС, including: frequent changes in the conditions specified in the framework of АС support programs, the problem of income distribution among members of АС, mutual distrust, lack of motivation for peasant or farm farms, households joining АС, insufficient agricultural education, lack of access to consulting services services, lack of productive dialogue and effective integration between processors and small farmers in the sale of products, insufficient professional training of managers and specialists of cooperatives, etc. Summing up the results of the study, we proved that currently Kazakhstan needs to give priority attention to specialized АС, namely: to develop areas of technical support, processing, marketing, delivery, maintenance, create insurance and tax benefits for АС, improve the professional level of managers and specialists of cooperatives, improve the conditions for subsidizing АС compared to other forms of farming.

The development of the robotics industry in Kazakhstan is an essential factor in the country’s industrial modernization and economic growth. However, Kazakhstan lags behind global leaders in robot adoption, automation density, and domestic robotics manufacturing. This study examines the challenges, trends, and solutions for robotics development in Kazakhstan, drawing comparisons with global benchmarks. A regression analysis was conducted to assess the impact of robot density, R&D investment, AI adoption, labor displacement, and STEM education on industrial productivity. The results indicate that robot density and AI investments significantly boost productivity, but Kazakhstan’s low STEM workforce and weak policy incentives limit automation growth. Additionally, automation-related labor displacement poses risks, necessitating comprehensive workforce reskilling programs. Key recommendations include increasing robotics R&D funding to at least 1% of GDP, providing tax incentives for automation investments, strengthening STEM education, and aligning robotics policies with global best practices. Kazakhstan must also attract foreign robotics firms, establish a legal framework for AI and robotics, and develop a local robotics manufacturing ecosystem. Future research should explore the long-term labor market effects of automation, cost-benefit analyses of robotics investments, AI-driven industrial automation, and infrastructure challenges. By implementing strategic policies, Kazakhstan can accelerate robotics adoption, enhance industrial productivity, and integrate into the global high-tech economy.

Medical tourism is an important component of the global economy, reflecting modern socio-economic trends. This article presents a comparative analysis of medical tourism in Turkey and Kazakhstan, utilizing Turkish successful practices that can be adapted for the development of this sector in Kazakhstan. The relevance of this topic is driven by the need to diversify Kazakhstan’s economy and enhance the country’s competitiveness in the medical tourism market. Over the past decade, Turkey has become one of the leaders in this field due to government support, effective marketing, a competitive pricing policy, and the active implementation of international quality standards for medical services. The aim of this study is to develop recommendations for increasing the potential of medical tourism in the Republic of Kazakhstan based on a comparative analysis of this sector’s development in Turkey and Kazakhstan. The research includes an analysis of the current state of medical tourism in developed countries, a comparative assessment of the quality of medical services, the level of government support, and marketing strategies. The results of the analysis help identify key strengths that contribute to the development of medical tourism in Kazakhstan. Additionally, recommendations are proposed for adapting Turkish successful practices, considering national characteristics and the modern economic development of both countries. This study has practical significance as it contributes to the formation of a strategy for developing medical tourism in Kazakhstan. This, in turn, can become a driver of further economic growth for the country and improve the quality of life for the population in the context of post-pandemic recovery in the tourism industry.

Ecotourism, being a rapidly growing area of the tourism industry, has a significant impact on the development of the regions of the Republic of Kazakhstan. The article discusses the potential of eco-tourism as a tool for sustainable regional growth through maintaining a balance between nature protection and economic progress. Taking into account the diversity of Kazakhstan's natural landscapes, such as mountains, deserts, forests and lakes, the country has unique conditions for becoming an important center of ecotourism. However, well-thought-out plans, government support and active involvement of local residents are necessary for the successful development of this area. The study analyzes the current state of ecotourism in the regions of Kazakhstan, namely in the Almaty region and the East Kazakhstan region, highlights successful projects and identifies problems typical of less developed territories. The article examines the impact of ecotourism on job creation, the development of local infrastructure, as well as the preservation of natural and cultural heritage. The key factors contributing to the strengthening of the role of ecotourism in the regional economy are highlighted: infrastructure development, promotion of local environmentally friendly products, educational programs and partnerships between the public and private sectors. The challenges of sustainable tourism development are also discussed, including environmental degradation, lack of investment and low public awareness of the importance of ecotourism.

The article focuses on developing methodological and practical recommendations for assessing hotel competitiveness, aimed at identifying weaknesses and determining priority development areas. The study outlines the use of methodological approaches to evaluating competitiveness, calculates key indicators, and reveals the competitive positions of hotels in the market. The research methodology combines several tools. Consumer surveys and analysis of online feedback provide insights into customer perceptions. Additionally, indicators such as hotel infrastructure and pricing are analyzed to offer an objective perspective on competitiveness. This dual approach ensures a comprehensive evaluation. The findings emphasize the importance of identifying competitive gaps in services, infrastructure, or pricing to develop targeted strategies for improvement. By leveraging these insights, hotels can enhance their offerings, strengthen their market position, and respond to evolving consumer demands. Regular assessment is also highlighted as a critical component for adapting to changing market dynamics. Overall, the article provides a practical framework for assessing and improving hotel competitiveness. It serves as a valuable resource for hotel managers and marketers, offering actionable insights to enhance strategic decision-making and achieve longterm success in the hospitality industry. This concise and structured analysis contributes to a deeper understanding of competitiveness in the hotel sector.

The purpose of the article is to determine the development trends and factors of influence of international tourism in the regions, on the basis of correlation and regression analysis, the relationship of dependent variables with other variables is determined, the return on investment in fixed assets is calculated and conclusions are drawn based on the results of correlation and regression analysis. The study analyzed data from UN Tourism, the world leader in the field of tourism, as well as research works by world scientists interested in the rapid development of the tourism industry. The identification of development trends and factors of influence of international tourism in the regions through the multiplicative and synergetic effect of tourism, the achievement of economic development of the country, as well as the effective use of internal resources reveal the relevance of the article. In analyzing the article, the following research methods were used to achieve the results of correlation and regression analysis, to build a dynamic model, a correlation matrix was applied for indicators for the Almaty and East Kazakhstan regions, using correlation and regression analysis, factors with a close statistically significant relationship with dependent variables were identified. Summing up, the authors came to the following conclusion: in the Almaty and East Kazakhstan regions, we achieved a statistically significant and reliable relationship between the performance characteristic and factor characteristics at the same time, the obtained regression equation as a whole and regression coefficients at the appropriate levels of significance. Based on the return on investment and analysis of the obtained parameters of the equation of multilinear regression, the authors believe that an increase in the number of rooms in tourist accommodation at the growth of GRP per capita by 1 thousand tenge and an increase in the number of rooms in accommodation facilities by 1 unit will lead to an increase in the number of services provided related to tourist accommodation facilities.

The development of the hotel business, high requirements for the quality of hotel services, the dominant role of consumers of hotel services, the huge impact of innovative processes  leads to the fact that hotel enterprises are forced to apply new methods and tools to improve quality, competitiveness and constantly improve the quality management mechanism. The Kazakhstani hotel business, depending on the increase in demand for hotel products, is increasingly forced to face consumer claims to price and quality. Competitiveness and high product quality are ensured by all marketing tools from design to bringing the hotel service to the market, including quality management methods. All hotel services that meet all requirements and comply with international standards, have a valuable impact on human health - this is the service quality of the hotel product. In the modern world, the technical approach to the problem of quality has given way to a socio-economic approach, according to which an effective means of quality assurance is the application of the marketing paradigm. State-normative legal criteria, general indicators of hotel service should meet the parameters and demand of customers, act as its useful properties. At the moment, the programme of quality improvement of hotel services is an important element in the production of services within the process of economic development.

An important area for the country is the promotion of a tourist destination on the world stage, where the goal is to increase attractiveness, accessibility, transparency, safety and create favorable conditions for foreign guests and domestic tourists. One of the perspective steps is attention to the certification of hotels, which will allow enterprises to ensure healthy competition in the field of hotel services quality policy. The purpose of the study is to conduct a diagnosis of guest satisfaction with the received quality of services in hotels, their compliance with the expected quality and offer practical recommendations to improve its level in hotels in the country, to strengthen the attractiveness of hospitality by increasing the sustainability of enterprises (ESG) through certification of hotel enterprises. In Kazakhstan, the specifics of hospitality are under-researched, unattractive for both RGPs and SMEs due to cost and lack of necessity, but new effective solutions are needed, especially to meet the needs of modern guests, and the latter are changing a lot. This study was based on the search for an idea that allows emphasizing the practical significance of certification, its value, included research methods: literature review, statistical method, questionnaire among guests based on their real opinions, a total of 111 respondents took part. Using the results of the analysis, practical recommendations are formulated that will allow to take into account compliance with the principles of sustainability, conservation of resources and ecology, and open new opportunities for the development of transparency in the industry.

In today’s competitive environment, innovative activity is a key for success, efficiency, and sometimes even a necessity for survival in market. The attractiveness of tourist destinations is largely determined by the level of innovation development in tourism, which meets modern consumer demands by significantly facilitating and expediting tourist services, thereby enhancing customer loyalty. The insufficient study of innovation in Kazakhstan’s tourism sphere, as well as the lack of its qualitative assessment, has motivated the choice of this research topic. The aim of this article is to identify the reserves for innovation development in the tourism sector based on the opinions of experts – Kazakhstani industry specialists. The theoretical and methodological framework of the article is based on the fundamental principles of tourism studies, innovation theories, and economic development. The theoretical and informational basis comprises the works of domestic and foreign scholars on the issues of formation and development of sectoral innovation systems. The research employs general scientific methods within a systems approach, utilizing methods of analysis and synthesis, abstract-logical reasoning, monographic study, comparative analysis, generalization, and graphical methods. The article presents the results of a sociological survey, which enabled a qualitative assessment of the level of innovation development in tourism in the country’s metropolises. The scientific significance of the study lies in furthering theoretical understandings of innovation in tourism. Its practical significance consists in identifying directions for the further development of tourism innovations, which may be used in programs aimed at developing the tourism sector of the country and its regions.

Within the framework of this study, an assessment of regional development was carried out. For this purpose, a number of key socio-economic indicators were used, which made it possible to determine the imbalance in the development of the regions. Based on a multidimensional comparative analysis, integrated indicators of regional development in numerical terms were obtained. The methodology of multidimensional comparative analysis is based on the analysis of ten indicators, which are united into three groups. These groups of indicators express three important characteristics of the development of any region: the financial and economic conditions of the region’s development; business development indicators; the social component of the development of society (the standard of living of the population in the region). The results of the study indicate a serious imbalance of regional development in Kazakhstan, as well as specific areas in which there is insufficient development by region. The practical significance of the study is expressed in the application of the findings to the development of management decisions both at the state level and at the local level. Especially if these decisions are aimed at eliminating or reducing imbalances in the regional development of Kazakhstan.

Youth entrepreneurship is a promising sector and an important part of modern business activities. Its relevance is driven by several factors, including increasing the role of young people in the labor market, introducing new approaches and digital technologies, and addressing socio-economic issues in society. Firstly, the importance of youth entrepreneurship lies in job creation. Secondly, young people’s ability to implement innovative solutions, including digital technologies, helps them achieve success in entrepreneurship. International examples show that government support consistently creates opportunities for talented, ambitious youth with innovative business ideas to start their ventures. Managing employment through the development of youth entrepreneurship is a key factor contributing to economic and social development. Moreover, youth entrepreneurship is considered separately for students and for graduates who have struggled to find jobs in their fields. Internships are also analyzed based on social classes, with a focus on the role and impact of volunteer programs on future employment. In addition to bringing fresh, innovative ideas, young people help reduce unemployment and ensure economic stability through their entrepreneurial activities. One of the main tools for fostering youth entrepreneurship is systematic government support. This includes providing benefits, grants, and subsidies to young entrepreneurs, offering tax incentives, and organizing specialized training programs. The goal of this research is to study the key priorities for achieving effective youth employment. The development of youth entrepreneurship is identified as a vital strategy for increasing youth employment, particularly in Kazakhstan. Graphical data representation is used as a statistical analysis tool.

In modern economic conditions, the labor market plays a crucial role in ensuring sustainable development of society and social stability. As a complex socio-economic system, the labor market reflects the interaction between employers and employees, determines employment conditions, wage levels, and ultimately affects the quality of life of the population. The research methods are aimed at studying the factors that determine the processes occurring in the labor force sphere and analyzing the transformation features of this sphere. The article presents the views of foreign and domestic authors on defining the main elements of labor force transformation in the context of transition to digital economy; secondly, it shows the features of the labor force sphere on the path of digitalization of the Republic of Kazakhstan's economy; thirdly, it examines the generalization and systematization of labor force and labor market factors. The relevance is due to the fact that currently the labor market system under economic conditions is undergoing significant changes, which are based on a number of factors having objective significance for the modern economy of Kazakhstan. At the same time, the system's determinants are not limited to digitalization of the economy alone but depend on many other systemic factors. This determines the importance of scientific discussion and consideration of this issue.

The article is devoted to the study of the state and features of agricultural entrepreneurship in the Republic of Kazakhstan. The authors analyze key sectors of agricultural entrepreneurship, including farms, agricultural holdings and agricultural cooperatives, focusing on their role in the country's economy. The research uses SWOT and PEST analysis methods to identify the strengths and weaknesses of the sector, its opportunities and threats. The attention is paid to the influence of climatic, economic and social factors on the development of agriculture. The paper highlights the importance of government support, infrastructure modernization and the introduction of innovative technologies to increase the competitiveness of the agricultural sector. The article describes current trends in the agro-industry of Kazakhstan, including the growth of the number of farms and the increase in output. However, problems such as insufficient mechanization, limited access to finance, and difficulties in managing resources are noted. The authors emphasize the importance of government policy in the field of subsidies and risk insurance, as well as the need to improve logistics and processing of agricultural products. The practical significance of the work lies in the development of recommendations for improving the sustainability and efficiency of the agricultural sector. Among the proposals are the introduction of digital technologies, the development of cooperative models and measures to encourage young people to participate in agro-entrepreneurship. The conclusions and recommendations presented in the article are aimed at creating conditions for the sustainable development of agricultural entrepreneurship and its integration into international markets.

For further improvement of strategies and programs for the development of agriculture in the Republic of Kazakhstan, it is necessary to determine ways to adapt to the UN Global concept of sustainable development for the period up to 2030.  The purpose of the study is to identify national priorities in the field of sustainable agricultural development, taking into account the 2030 Sustainable Development Concept (SDGs). The scientific significance of the study is the adaptation of the SDG 2030 goals to the national conditions of Kazakhstan and the development of a mechanism for achieving them in the agri-food sector. The work systematized the relationship of the agrifood sector with 12 SDGs goals, as well as identified 78 urgent tasks for Kazakhstan (46%) within the framework of the Global Sustainable Development Goals. The use of a systematic approach made it possible to identify and clarify the social, economic and environmental indicators necessary for the development of national indicators of sustainable development of the agro-industrial sector of Kazakhstan. The results of the study show the importance of the relationship of the agro-food sector of Kazakhstan with the target tasks and indicators of the SDG 2030. These results can serve as the basis for creating a concept for the sustainable development of the industry. The proposed approach should include not only monitoring and reporting mechanisms, but also a set of incentive measures aimed at developing and implementing sustainable development strategies. These strategies should be aimed at technological transformation of the agri-food sector, increasing its sustainability, efficiency and ability to adapt to external challenges and global shocks.

In the context of rapid digitalization and the growing involvement of Kazakhstani consumers in the digital environment, studying the impact of digital marketing tools on consumer behavior becomes increasingly important. Interaction between brands and customers through e-mail newsletters, social media, loyalty programs, targeted advertising, and discounts requires detailed analysis to enhance the effectiveness of marketing strategies. This study focuses on the quantitative analysis of digital marketing perception and its influence on loyalty, engagement, and repeat purchases. The aim of the study was to explore the relationships between key aspects of digital marketing and consumer behavior in Kazakhstan. To achieve this, analytical methods such as frequency analysis, reliability assessment using Cronbach’s Alpha coefficient, exploratory factor analysis (EFA), correlation, and regression analysis were utilized. The data for the study was collected through a survey consisting of 54 questions, covering aspects of e-mail marketing, social media, loyalty programs, discounts, and targeted advertising. The scientific significance of the study lies in identifying factors that determine the effectiveness of digital marketing and their impact on consumer behavior. The practical significance lies in providing brands with recommendations for developing personalized strategies aimed at strengthening customer loyalty and increasing repeat purchases. The value of the study is reflected in the use of a comprehensive analysis approach to identify key factors explaining 87.53% of data variance, establishing strong relationships between variables, and identifying predictors influencing repeat purchases (R² = 0.886). The findings can be applied to develop effective marketing solutions tailored to the specific characteristics of the Kazakhstani market.

The article discusses innovative approaches in forensic audit and their impact on the detection and prevention of financial fraud. Modern technologies such as big data analytics, machine learning and blockchain are transforming traditional auditing methods, providing higher accuracy and efficiency in identifying anomalies in financial statements. However, with the introduction of these technologies, certain challenges arise, including the need for qualified personnel, high technology costs and problems integrating new methods into existing processes. The purpose of the is to analyse the advantages and disadvantages of using digital technologies in forensic auditing, assess their impact on the process of detecting financial misstatements, as well as disclose the economic effect of using such technologies. Based on the analysis of real-world cases and the application of a methodology based on a comparative analysis of traditional and innovative approaches, the article provides recommendations for practitioners in the field of audit and risk management. The results of the study emphasize the importance of adapting to new technologies and suggest ways to solve emerging problems, which can help increase confidence in financial reports and improve corporate governance. The article is of practical importance for audit firms, companies and researchers interested in current trends in forensic auditing and the fight against financial fraud.

Despite the fact that the problems of the state subsidy system in Kazakhstan remain relevant today, it is of particular interest to study the impact of this instrument of state support on the social well-being of families. This study is devoted to assessing the effectiveness of various subsidy programs by analyzing their impact on improving the quality of family life. The relevance of the research topic is determined by the need to support the family in conditions of socio-economic instability. The purpose of the study is to comprehensively examine various subsidy programs operating in Kazakhstan in order to identify ways to improve housing conditions, improve living standards and reduce poverty of Kazakhstani families. A comprehensive approach to the analysis of the effectiveness of subsidy programs allowed for a more detailed comparative analysis of their impact on families with different social status. The results of the analysis showed that subsidy programs help to significantly improve the quality of family life by reducing poverty and improving housing conditions.  However, it was found that the ineffective implementation of existing subsidy programs in the country creates a number of obstacles for families, especially the most needy, to improve their social well-being.   The scientific and practical significance of the work lies in the identification of specific mechanisms through which subsidies contribute to the social well-being of families and the development of criteria for the accessibility and effectiveness of subsidies for families with different social status.  The value of the study is that the results obtained can be applied to the development of more effective and targeted subsidy programs, which will improve the social well-being of families in the country.

Financial inclusion is a concept aimed at ensuring the accessibility of financial services and products to all segments of society, including vulnerable segments of population and rural remote areas. This process is of strategic importance for reducing poverty, improving quality of life and stimulating sustainable economic growth. The relevance of this topic remains despite the significant successes of financial organizations in terms of expanding their capabilities to provide financial services to various categories of clients. Digital technologies play a significant role in this process, thanks to which access to financial services has become more universal and convenient. The article discusses the key aspects of financial inclusion, the methodological basis for assessing the level of financial inclusion, and also analyzes the availability of financial products and services in the regions of Kazakhstan. The main goal of this study is to quantitatively assess the level of financial inclusion in different regions of Kazakhstan for a more detailed study of differences in the level of financial inclusion of territorial units. The study has used data from the National Bank of Kazakhstan and the Bureau of National Statistics. Methods of statistical analysis, quantitative analysis of indicators, including the approach of weighted values  and data normalization, as well as cartographic analysis of the geographical accessibility of financial services (heat maps) were used. The results obtained make it possible to identify factors affecting the availability of financial products in the regions and offer recommendations for reducing territorial imbalances.

Scientific studies of inequality and disproportion in the levels of investment development of regions occupy a special place in the economic science of Kazakhstan. Without solving the problem of boosting investment activity and attracting investments, it is impossible to ensure economic growth and sustainable development both in each region and in the whole country. The hypothesis of the scientific research is based on the assumption that there are significant differences in the level of investment development between the regions of Kazakhstan due to the influence of objective and subjective factors. The purpose of the research is to substantiate the factors influencing the formation of interregional differences, to determine the depth of the disparity between the levels of investment development of regions and to substantiate the need for a differentiated regional investment policy. Based on data from the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, economic indicators characterizing the dynamics of investments in fixed assets by region are analyzed and indicators necessary to identify the depth of interregional differences are calculated. The results of scientific research can be used by state and local government bodies in the development of comprehensive regional development programs, in forecasting economic growth rates, taking into account the contribution of each region.

The article examines the key aspects of tariff regulation in the thermal energy sector of Almaty. Based on data from 2015 to 2024, a comprehensive analysis of factors influencing tariffs was conducted, including labor costs, energy consumption, infrastructure investments, and environmental requirements. The application of correlation and regression analysis methods allowed for the identification of scientifically grounded directions for improving tariff policy. The authors propose specific measures for cost optimization, the implementation of energy-saving technologies, and infrastructure modernization to enhance the effectiveness of tariff regulation. Additionally, measures aimed at protecting socially vulnerable groups, ensuring tariff fairness, and achieving environmental sustainability are discussed. The study highlights the importance of increasing energy efficiency as a key factor in optimal tariff formation. The research findings are directed toward improving the efficiency of tariff policy in the thermal energy sector, developing optimal mechanisms for regulating natural monopolies, and ensuring sustainable development. The methodological approaches proposed in the article form a scientific and practical basis for enhancing energy sector policies and implementing new economic regulatory instruments. The obtained conclusions can be effectively applied in real tariff management practices.