The purpose of the study – measuring the results of Eurasian economic integration and studying the reasons that hinder the achievement of its goals in the context of Kazakhstan's participation in the Eurasian Economic Union.

Research methodology – the theoretical and methodological basis of the study are general scientific methods of cognition, economic and statistical methods of data analysis, comparative analysis of methodological approaches to measuring integration processes.

Originality (value) of the study – consists in the substantiation and application of the approach to assessing the achievement of the goals of Eurasian integration by measuring the "frequency of observation of the connectivity threshold". The dynamics of the development of the common market for goods, services, labor and capital in the Eurasian Economic Union for the period after its creation are analyzed. The experience and problems of forming the economic strategy of the Eurasian Economic Union are summarized.

Results of the study – the achievement of the goals stated in the Treaty on the Eurasian Economic Union is assessed. The degree of integration for the union as a whole and for each member state is measured. The advantages of the proposed approach based on the "frequency of observation of the connectivity threshold" are considered in comparison with other approaches. It is shown that integration processes have a relatively weak impact on the economy of Kazakhstan, and geopolitical uncertainty in the region has a multidirectional effect on the economy of member states and their national strategies for participation in the union. The experience and problematic issues of strategic planning in the EAEU as a tool for the development of integration are summarized.

The purpose of this research consists in need to consider the application of the wage grading model project for the Karaganda Metallurgical Plant in Temirtau town (Karaganda region) for "Qarmet" JSC, with a description of its positive and negative socio-economic aspects.

The methodology of wages calculation (considered and used in this article) is based on the application of KPI indicators in distribution of incentive income of employees. In addition, the article contains a statistical comparison method for visualizing the economic phenomena under consideration around the subject of the presented work.

The scientific novelty (originality / value) of work lies in the possibility of consideration of progressive (graded) payroll system type for a ferrous metallurgy enterprise, which was previously not typical for this industry. Such consideration is important for the future practical implementation of this method of calculation in the aspect of labor relations improving in production realities for human capital development within the industry.

The research findings are presented in the following provisions: The problems of the metallurgical industry in the aspect of remuneration are considered; a model of encouragement for increasing qualitative and quantitative indicators of labor activity is proposed; positive and negative aspects for functioning of such kind of model in practice are reflected; solutions are proposed to overcome negative factors for its practical implementation.

The purpose of writing this article is to analyze the impact of the changes taking place in the country on the development of small and medium-sized businesses.

Research methodology. In the process of writing the article, such methods as the collection of primary statistical information, Excel-data analysis with forecasts, economic analysis, and comparative methods were used.

The scientific value of this work is due to the growing problems in the economy of the Republic of Kazakhstan caused by the global crisis and the pandemic, which fully affected small and medium-sized businesses, as a result of which measures were taken to support this area of entrepreneurship by various financial institutions.

The results of the study. This article analyzes the development of small and medium-sized businesses in Kazakhstan, on its basis, the main problems in terms of tax and financial and credit systems are identified, and prospects for the development of state support for entrepreneurship are identified.

The authors noted the role and place of small and medium-sized enterprises in the socio-economic development of the state, identified the regions of the country and the industries in which these forms of business have developed. The interests of SMEs of the economy in the implementation of entrepreneurial activities are identified, as well as the problems hindering the effective functioning of this sector are described.

The purpose of the study is to develop a scientifically based accurate calculation method based on the theory and methodology of labor potential assessment.

Methodology basis. Systematic and comparative analysis, structural-logical method and survey. It should be noted that, in the specific example of the object of research, economic-mathematical modeling by monitoring and evaluating individual indicators that reveal the meaning of the efficiency of the use of labor potential, and survey methods that help to obtain first-order information became the basis for making systematic decisions.

Originality / value is connected with the possibility of methodical methods of assessment and formation of labor potential. This is explained by the ability to assess the effectiveness of the use of the labor potential of the enterprise's employees during the implementation of personnel control and optimization programs of enterprises in all forms of ownership.

Findings. During the development of the article, the authors not only formed the term concept of labor potential, but also developed a methodology for calculating the integral indicator of the enterprise's labor potential. Therefore, in order to solve the mentioned problem, systematic ways by combining quantitative and qualitative methods with potential components and economic efficiency have achieved reasonable results.

Purpose of the study is to analyze the public procurement market in Kazakhstan, identifying key trends, factors influencing contract failure, and regional variations in procurement practices.

Methodology: We examined nearly 3.9 million procurement contracts, employing descriptive statistics to overview market characteristics and using Generalized Linear Model regression analysis to identify factors affecting contract failure. The study focused on variables such as local production share, contract sum, procurement method, and regional differences.

Originality/Value: This research contributes to the limited literature on public procurement in emerging economies, offering a comprehensive analysis of Kazakhstan's procurement landscape. It provides valuable insights for policymakers and practitioners, highlighting areas for potential improvement in the country's procurement system.

Results: The study identified several key findings: (1) a high proportion of contracts marked as "changed," likely due to software structure rather than actual modifications; (2) a 4% contract failure rate, with failure more common in larger contracts; (3) requests for proposals emerging as the dominant procurement method (52% of contracts), reflecting a shift towards competitive bidding; (4) minimal growth in single-source procurement, consistent with government transparency efforts; (5) a negative correlation between local production share and contract failure, supporting the hypothesis that domestic suppliers contribute to contract stability; (6) unexpectedly lower failure rates in single-source contracts, suggesting supplier familiarity and pre-negotiation reduce risks; and (7) significant regional disparities in contract failures, indicating local administrative and market influences. These findings suggest the need for further research on competitive bidding, and investigation into factors contributing to the success of single-source contracts.

The purpose of the research is to clarify the content of the strategic marketing process in tourism and to develop recommendations for its implementation in the development of the regional tourism complex.

The methodology involves analyzing international literature on the use of marketing in tourism and hospitality, establishing the methodological framework for the stages of developing a strategic marketing mechanism, as well as the development of recommendations for its integration into regional tourism.

The research methodology includes an abstract-logical approach, and methods of monographic, comparative, and statistical analysis.

The value of the study lies in the potential for scientifically justifying measures to accelerate the development of regional tourism in Kazakhstan. The implementation of the proposed approach to strategic marketing will contribute to increasing tourist arrivals, improving the quality of life, and enhancing consumer satisfaction with tourism services. The findings of the research can provide a scientific basis for initiatives to accelerate the growth of regional tourism in Kazakhstan, optimize the utilization of the country's regional tourism potential, and contribute to enhancing regional tourism development policies. Additionally, they can be utilized in further academic studies and educational programs. The implementation of the author’s approach to the strategic marketing process in the regional tourism complex will promote the growth of tourist arrivals, improve the quality of life in the country’s regions, and increase consumer satisfaction with tourism services.

The research results. A conceptual model for the strategic marketing process in the regional tourism sector has been created, outlining the key stages and tools necessary for implementing marketing strategies, along with the factors influencing their success. The effectiveness of the proposed measures has been evaluated, and recommendations for tailoring strategic marketing approaches to the unique characteristics of regional tourism markets have been formulated. 

Purpose of the study is to identify the state and trends in the development of the dairy industry in Kazakhstan and identify ways to solve the problem of import substitution in the dairy market.

Methodology. In the course of this study, systematic and comparative analysis, synthesis, the dialectical-logical approach and a review of scientific and journalistic literature were used.

Originality / value of the study. The authors of the article identify the key problems of the development of the dairy industry in Kazakhstan, identify the problem of intra-industry interaction between the links of the technological chain in the production of dairy products. The recommendations proposed by the authors are of practical interest, can be used in practice and will give impetus to further research in this area.

Results of the study. The authors of the article analyzed the production of milk and dairy products over five years, compared data on the production and import of dairy products. Conclusions are drawn that Kazakhstan is dependent on imports for all types of dairy products, except for drinking milk. The key problems of the dairy industry development in Kazakhstan were identified and analyzed. It is determined that the solution of the problem of import substitution and the development of the dairy industry will be facilitated by establishing the relationship between the links of the industrial technological chain. The authors have developed and justified the organizational and economic mechanism for the implementation of the import substitution policy in the dairy market of Kazakhstan.

The purpose of the study is to show the authors' vision of creating an agrarian tourism complex stylized as a Kazakh aul, where tourists who are not indifferent to rural life can work, relax and have fun in their free time regardless of the season.

Methodology – the study used analytical, statistical, systemic and comprehensive approaches to studying the integration of tourism functions with the activities of economic entities in the agricultural sector into a single agro-complex that combines agricultural production and tourism services. Problematic issues in this area of tourism development are highlighted, which consist in the fact that virtually no systematic research is conducted on agrotourism, either in the world or in Kazakhstan.

Originality/value of the research – the authors propose a model of agrotourism “Green Aul”, which represents an innovative structure, stylized as a Kazakh village - a system of cooperation between tourism and agriculture, a unique all-season place for rest, work and entertainment, as a business with good organization and high quality of services.

The results of the study – today the essence of the agrotourism complex goes far beyond the framework of a regular agricultural enterprise, adding tourism, leisure, entertainment, food, hotel business, and transport services. Agritourism is considered as a type of service when city dwellers move to rural areas, performing work typical for a rural worker and at the same time receiving satisfaction from rest as a tourist, receiving additional income and making their vacation cheaper.

The aim of this research – is to analyze key global factors, such as fluctuations in energy prices, international sanctions, changes in global trade, and global crises, as well as their impact on the budgetary policy of the country.

Methodology – the study employed various methodological approaches and analytical methods. A collection and analysis of statistical data on the revenues and expenditures of Kazakhstan’s state budget over the past five years was conducted. This approach allowed for an assessment of the influence of global economic factors, such as the COVID-19 pandemic, energy price fluctuations, and international sanctions, on the dynamics of budget indicators and the structure of budget revenues. Additionally, a content analysis of literature, including research, analytical reports, and legislative documents related to Kazakhstan's budgetary policy in the context of global economic changes, was carried out.

Research value – the originality of the study lies in the comprehensive analysis of the influence of global factors on Kazakhstan's budgetary policy, providing a holistic view of their impact and leading to practical recommendations for increasing the flexibility of budgetary policy amid global instability. This research significantly contributes to the understanding of financial planning and management mechanisms in developing countries affected by global changes. The practical value of the study lies in the development of recommendations for adjusting Kazakhstan's budgetary policy in the face of global instability.

The research findings – can be used to improve financial planning and to develop strategies for minimizing the negative consequences of global economic changes, contributing to the maintenance of financial stability and sustainable economic growth in the country.

Purpose of the research – the purpose of the study is to analyze and assess economic inequality in Kazakhstan by determining the prerequisites for its occurrence.

Methodology – In the course of the study of economic inequality in the regions of Kazakhstan, the following methods of scientific knowledge were used: methods of analysis and synthesis, methods of comparison and generalization, methods of statistical analysis and coefficient analysis.

Originality / value – the study is devoted to the analysis of the problems of economic inequality in Kazakhstan in terms of income of the population and regions. The authors conducted a literary review, analyzed statistical data, compared indicators with foreign countries, presented data on the assessment of inequality in the regions of Kazakhstan according to the criteria: quality of life, material conditions and well-being. At the same time, information on the problems of economic inequality and the development of recommendations for its reduction has been systematized and structured.

Findings – the results of the study. According to the results of the study, the authors identified problematic aspects that generate economic inequality among the regions, identified their positions, and formed recommendations to reduce economic inequality.

Purpose of the research lies in the deep analysis of domestic and international experience in shifting to «green» economy, justification of green growth development based on ecological branding as acknowledged world trend.

Methodology – the research applies such approaches as comparative, systematic, dialectical. Scientific references observation to define tendencies in the concept of shifting to «green» economy are studied as well.

Originality / value of the research is in the argumentation of the relevance of the concept of transition to “green” economy in Kazakhstan and some foreign countries based on ecological branding as an active driver of economic growth to achieve the purposes of sustainable development.

Findings – primary evolution steps in transition to “green” economy in the Republic of Kazakhstan, key directions as a tool to provide national economic and ecological safety are taken into consideration. Needs for investments to shift to «green» economy, obstacles and restraining barriers to develop and install renewable sources of energy are defined as well. The article shows the experience of some countries to transit to “green” economy as a significant aspect to solve massive ecological, social and economic problems. The research studies possibilities to use certain aspects of international experience in Kazakhstan for a further development of «green» economy based on greening taking into account economic and social specificity.

Purpose of the research: To examine the pivotal role the smart cities play in stimulating creative entrepreneurship alongside with following the goals of sustainable development in Kazakhstan. Marking out the necessary policy to create a favorable ecosystem and architecture for creative businesses within these urban environments is an essential part of this work.

Methodology: In-depth interviews with creative entrepreneurs from various regions of Kazakhstan served as a foundation for a qualitative research method to be applied in this work. The interview results disclose the constrains and potentials encountered by these businesses and the opportunities for smart city initiatives to become a vital element making these businesses prosper in Kazakhstan.

Originality: This work covers a momentous knowledge discrepancy through reviewing the overlap of creative entrepreneurship and smart cities in the Central Asian setting. The findings provide vision for policymakers, educators, and business leaders who strive to promote economic growth in the region.

Findings: The research accentuates that, nevertheless, programs like Creative Spark and other smart city initiatives have increased Kazakhstan's creative economy, it still can benefit from government support, particularly in the area of infrastructure. High-speed internet, efficient workspaces and hoc hardware in smart cities, legislative impediments and bureaucracy, as well as, the need for up-to-date education to outfit creative individuals with digital skills are disclosed as the principal constraints of the industry development according to the in-depth interviews.

Purpose of the research – is to identify alternative methods for stimulating investment in regional projects.

Methodology employs a comparative analysis of financial instruments to assess their strengths and weaknesses, with crowdfunding identified as the most attractive option for SMEs. This approach also enables a comparison of crowdfunding platforms in Kazakhstan with those in other countries. Comprehensive and systematic methods were used to evaluate the current state of crowdfunding development in Kazakhstan, revealing weaknesses that can be addressed through recommendations provided by the study’s authors.

Originality / value – the study examines a range of crowdfunding platforms as sources of investment opportunities and explores their potential for creating and developing investment projects in the regions of Kazakhstan compared to other financial instruments.

Findings – the study analyzed innovative financing methods in Kazakhstan, evaluated major crowdfunding platforms, examined current government support measures for small and medium-sized enterprises in Kazakhstan, and developed recommendations for enhancing innovative methods to stimulate investment in regional projects.

The purpose of the study is to identify the specifics of regional financing by studying the problems of resource provision on both a budgetary and extra-budgetary basis.

Methodology. The study is based on the use of analysis and deduction, which allowed us to identify patterns in the budget process; content analysis, which served as the basis for substantiating the developed methodology for assessing budget sufficiency; statistical research methods: grouping, classification, and visualization of research results using graphs and tables.

The uniqueness of the study lies in the fact that, as a rule, the assessment of budget sufficiency is assessed based on legislative regulations or proprietary methods of various researchers, while the methodology proposed in this study is substantiated taking into account the main practices and minimizes limitations. The data obtained as a result of collecting and analyzing the issue of municipal bonds using the example of the four largest regions of Kazakhstan made it possible to establish the main features and possible risks of their servicing. The recommendations developed in this study will help expand the range of research in such areas as regional governance, public finance, the effectiveness and level of regional financing, and the achievement of sustainable development goals. The study revealed insufficient independence of regional authorities and management bodies in resolving budget planning issues. This also indicates their incomplete involvement in the budget process as the main administrators of the local budget. The level of budget provision in the regions under study remains not very high. The issue of municipal borrowing requires a more systematic approach to taking into account all potential risks.

The purpose of the article is furnishing recommendations for judicious buy or sell signals conducive to informed investment decisions.

The methodology of this article was based on theoretical and empirical research methods: a comprehensive analysis of the value of Kazakhstan stock market, as well as the the utilization of coefficients derived from a multiple regression analysis and the consideration of key value drivers for the KASE Index, as of November 15, 2023.

Originality/value of the research: Nowadays there exists a multitude of misconceptions surrounding the practices of security selection and fundamental analysis, predominantly emanating from the fallacious belief that the entirety of available information is accurately incorporated into security prices. Nevertheless, fundamental analysis retains its pivotal role in evaluating the financial robustness of securities, particularly within the realm of long-term investment strategies.

Conclusion: Based on the analysis of KASE Index stocks with a focus on Earnings Yield (EY), PE Ratio to Price (PEP ratio) as well as B/P ratio, it was found that KZTO KZ and KEGC KZ shares are fairly priced and it was also found that KCEL KZ and KAP KZ shares have attractive opportunities for investors in the long term. We believe that the information provided is of practical importance for investors and traders who aim to optimise their decision-making process and overall trading strategy.

Purpose of the research. Study of the process of integration of accounting and management information systems in the Republic of Kazakhstan.

Methodology – empirical and statistical analyses.

Originality / value. The originality and value of this scientific research lies in the analysis based on an interdisciplinary approach and specificity of the study, within the framework of the conditions of the Republic of Kazakhstan. In the modern world, the dynamics of the digital economy, as well as the importance of implementing accounting and management information systems in practical business processes becomes a relevant topic for research. Nevertheless, not enough research has been conducted and published in the Republic of Kazakhstan to fully analyse this process. The presented study fills this gap in the information base of the scientific community by offering a systematic analysis of the advantages and challenges faced by commercial companies in the Republic of Kazakhstan in integrating accounting and management systems.

Findings. The presented research demonstrates that the introduction of accounting and management information systems in commercial organisations of the Republic of Kazakhstan has a significant potential to influence the improvement of efficiency and productivity indicators. The data analysed in the course of the study revealed that the integration of digital products for accounting and management contributes to increased control over financial flows and information flows, improved accuracy of reporting and accelerated management decision-making. This research study identified the main challenges faced by organisations in directly implementing information systems into their business processes. Based on all the findings, specific recommendations have been formulated aimed at levelling the impact of potential problems, as well as developing commercial success, productivity and retention of competitive advantage.

The purpose of this study is to identify internal and external factors and assess their impact on the dynamics of the Kazakhstan stock market.

Research methodology. The work used comparative analysis, multiple regression analysis and factor analysis. Internal factors included real GDP growth rates, inflation rate and the national currency exchange rate. External factors were represented by world oil prices, the Russian ruble exchange rate and the Russian stock index.

Originality/value of the study. The study provides valuable information on the dynamics of the Kazakhstan stock market and its dependence on key macroeconomic indicators. These data can be used to improve forecasting methods and decision-making in the market, which is important for investors and analysts.

Research results. Based on the level of volatility and average yield, the entire analyzed period was divided into three sub-periods: favorable or a period of rapid market growth, unfavorable or a period of decline, and a period of moderate favorability or market recovery. The results of the analysis showed that the inflation rate and the Russian stock index have a significant impact on the Kazakhstan stock market. Inflation has the greatest impact, contributing to the growth of the index when its level increases. The Russian stock index also has a significant impact, demonstrating a high correlation with the KASE index. At the same time, the national currency rate and world oil prices showed a weak impact on the Kazakhstan stock market. A correlation matrix of returns of the main world stock indices was constructed.

Purpose of the research. The aim of the research is to identify the primary methodologies for comprehensively assessing the tax potential of a region, using the East Kazakhstan region as an example. This will enable a thorough analysis of the factors influencing the formation of the local budget's revenue component, thereby supporting the sustainable development of the region.

Methodology. A variety of methods were employed during the research: statistical analysis for processing data characterizing the region's tax base and tax revenue dynamics, econometric modeling for forecasting tax potential, and comparative analysis for evaluating different methodologies for assessing tax potential in the region. A literature review of scientific works on the topic was conducted, which allowed for an examination of tax potential assessment issues in various regions of Kazakhstan and abroad, and highlighted the main methodologies used for a comprehensive assessment of the factors influencing the formation of the East Kazakhstan region's budget revenue.

Originality / value. The originality of the research lies in the development and application of an integrated approach to assessing the region's tax potential, which is particularly important for optimizing the tax policy of East Kazakhstan. The study takes into account not only the regional economic characteristics but also the adaptability of advanced tax potential methodologies to East Kazakhstan, which could serve as a foundation for effective management of tax resources within the region.

Findings. The main factors influencing the formation of East Kazakhstan’s tax potential were identified, including economic activity, sectoral structure, and demographic indicators. It was established that applying a comprehensive approach to assessing tax potential allows for more accurate revenue forecasting and optimization of the region’s tax policy. Practical recommendations were provided for improving the efficiency of utilizing East Kazakhstan’s tax potential. The necessity of adapting the most effective tax potential assessment methodologies for forecasting tax revenues and developing tax policies that contribute to the sustainable development of East Kazakhstan was substantiated.