Purpose of the research This study examines the decarbonization implementation gap in resource-rich Kazakhstan, understood as the distance between formally stated climate ambition and observed emissions outcomes. Using the United Kingdom as a contrasting governance benchmark, it investigates how legal anchoring, policy-instrument coherence, Emissions Trading Scheme (ETS) credibility, and enforcement capacity shape the translation of climate pledges into measurable low-carbon outcomes.

Methodology The paper employs comparative institutional analysis, combining policy document review, case-based evidence, and secondary statistical data. It compares Kazakhstan and the United Kingdom across a governance pathway linking climate targets, legal frameworks, policy instruments, monitoring, reporting and verification systems, enforcement mechanisms, and emissions trajectories.

Originality/value of the research The study contributes to comparative climate-governance literature by shifting attention from climate ambition to implementation capacity. It extends the implementation-gap perspective to decarbonization as a governance challenge, particularly for resource-rich economies exposed to fossil-fuel dependence, carbon-intensive exports, and external climate-trade pressures such as Carbon Border Adjustment Mechanism (CBAM).

Findings The analysis shows that Kazakhstan’s implementation gap is shaped by weak legal anchoring, fragmented policy instruments, limited ETS effectiveness, uneven Monitoring, Reporting and Verification (MRV) capacity, and limited enforcement credibility. The UK case demonstrates how legally binding carbon budgets, independent oversight, coherent instruments, credible carbon pricing, and MRV systems can narrow the gap between pledges and delivery.

This article reveals the main goals of international experience in nuclear power plant (NPP) construction, analyses of benefits and risks that NPP operations may have on the economy and the development of a country’s scientific potential and examines annual report data.

The article’s methodological approach examines the full range of opportunities and prospects not only in energy production but also in the development of new technologies, medicine, environmental protection, and promotion of scientific and technological progress.

The originality and value of the article analyze the economic, environmental, and social aspects of NPP construction, focusing on safety, greenhouse gas emissions, includes NPV analysis to assess the investment attractiveness, as well as institutional risks, potential advantages and comparative analysis of the RK electricity development scenarios.

The article finds out that nuclear energy contributes to increased national energy security, creation of hightech companies which are involved into the energy research, creation and providing people with working places, as well as the development of start-ups.

Purpose of the research A comprehensive analysis of the structure of meat and meat product production and export in the Turkestan region, identifying the characteristics of their positioning in international markets, as one of Kazakhstan’s key agricultural regions with significant resources for integration into the global agricultural trade system.

Methodology The article employs empirical and economic-statistical research methods. The focus on a specific region of Kazakhstan justifies further investigation and analysis of the latest statistical data, while the article's objective logically necessitates the use of the CAGR (Compound Annual Growth Rate) indicator to determine comparative trends.

Originality / Value of the research Turkestan Region possesses a growing potential for integration into global supply chains. However, access to international markets remains constrained by barriers that require a comprehensive approach. The study highlights the priority issue of global demand, which provides agrarian regions with opportunities to supply environmentally friendly and certified meat products. The article examines the availability of international certifications and compliance with global standards, the level of implementation of innovative technologies in the livestock and processing industries, and the cause-and-effect relationship: "an increase in meat exports to the country leads to a decrease in availability for consumers in the domestic market; which has caused an increase in meat prices over the past decade."

The value of the study lies in the development of scientifically grounded recommendations aimed at enhancing the competitiveness of the Turkestan Region within the global agri-food sector.

Findings An analysis of the export performance of meat products from the Turkestan Region was conducted, taking into account the specifics of regional production and the level of international integration, based on current statistical data using the Compound Annual Growth Rate (CAGR) indicator. Considering existing stable production trends and global demand, the potential for expanding export activity was assessed with regard to factors such as international product certification, production innovations, and the sustainability of domestic meat supply. Key opportunities were identified to strengthen the region’s position in global agrifood trade.

Purpose of the research to assess the extent to which internal youth migration affects the socio-economic development of Kazakhstan’s regions and to identify strategic directions for improving the effectiveness of youth policy at the local level in the context of ensuring balanced territorial development.

Methodology the study employs comparative analysis, descriptive statistics, and content analysis of official statistical sources. This approach makes it possible to identify persistent patterns in youth migration behavior, reveal territorial disparities and assess the impact of migration flows on key parameters of regional development.

Originality/value of the research the study provides a comprehensive assessment of internal youth migration processes as a key factor shaping the transformation of regional economies. The findings reveal an increasing imbalance in the territorial distribution of labor resources, accompanied by widening socio-economic disparities between migrant sending and migrant receiving regions. Recipient cities face growing pressure on social infrastructure, including education, healthcare, and housing, while donor regions experience a loss of human capital and innovation potential, thereby limiting their opportunities for sustainable development.

Findings the results highlight the need to align youth and migration policies with territorial and infrastructure planning instruments. Such coordination is essential for preventing infrastructure overload in major cities, improving the management of migration flows, and promoting sustainable and balanced spatial development at the national level.

Purpose of the research – To examine inter-regional student mobility in Kazakhstan, focusing on flows toward the two dominant metropolitan centres, Astana and Almaty.

Methodology – Using administrative data from the National Educational Database covering the full population of students enrolled in general education schools from 2019 to 2025, the authors construct a longitudinal panel of approximately 20 million student-year observations spanning six transition periods and estimate linear probability models with oblast and year fixed effects.

Originality / value of the research – This is the first individual-level analysis of inter-regional student mobility in Kazakhstan; its findings carry implications for capacity planning in receiving regions and talent retention strategies in net-sending regions.

Findings – Student mobility toward the two cities is socially stratified students attending private schools, selective schools, and those not receiving targeted social assistance are significantly more likely to move, and private school attendance more than doubles the baseline mobility probability. The determinants differ between destinations: Russian-medium students are less likely to move to Astana but more likely to move to Almaty, reflecting distinct linguistic profiles of the two cities. School-level models confirm that mobility is concentrated within specific institutional types, with R-squared values reaching 0.31–0.39 compared to less than 0.01 at the individual level, while net flow analysis shows Astana absorbed over 52,000 students during the study period, with annual inflows tripling from 2020 to 2025.

This article examines the opportunities for ethnocultural tourism in Almaty. Almaty is the largest metropolis in Kazakhstan. The city has a rich cultural heritage. It is home to a diverse population of people from different nationalities, with high ethnic and cultural diversity.

The purpose of this study is to assess the ethnocultural tourism potential of Almaty by identifying its key strengths, challenges, and development opportunities.

Methodology. The study used a mixed method. The researchers interviewed tourism industry professionals. Field observations were conducted. A list of the main ethnocultural sites in the city was compiled, and Google Reviews data on ethnocultural sites, along with a statistical analysis of the number of tourists visiting Almaty over the past five years, was processed using a qualitative analysis method and used to assess the visitor experience.

Originality / value of the research . The potential of ethno-cultural tourism of Almaty is determined by a comprehensive qualitative assessment.

Research problems. In the course of the study, a number of factors limiting the development of ethnocultural tourism in Almaty were identified. These include insufficient tourist infrastructure, a weak promotion of the city in the international tourism market, and the threat of excessive commercialization of cultural values.

Findings. The results show that in order to develop ethno-cultural tourism, it is necessary to improve the infrastructure, widely use digital and international marketing tools, develop cultural and cognitive interactive practices for tourists, strengthen the participation of local communities and organize large-scale ethno-cultural festi-waldes.

Purpose of the research to identify patterns in the evolution of social shocks during industrial revolutions, determine their specificity in the context of the Fourth Industrial Revolution, and develop scenarios for institutional adaptation of Kazakhstan's labor market until 2040.

Methodology comprehensive approach including comparative-historical analysis of four industrial revolutions (1760–2025), institutional analysis of adaptation mechanisms considering international experience, and scenario modeling based on demographic forecasts from the Center for Labor Resources Development, data from the Bureau of National Statistics of the Republic of Kazakhstan (2020–2024), and World Economic Forum reports.

Originality/value of the research the concept of adaptation lag is proposed for the first time, demonstrating a fourfold reduction in institutional adaptation time (from 50–80 to 10–20 years), requiring transition from reactive to proactive strategies. A unique synchronization between Kazakhstan's demographic window (20252040) and the fourth revolution's adaptation lag has been identified, creating a critical time constraint for systemic reforms.

Findings the evolution of social shocks from physical exploitation to cognitive marginalization has been established; specific challenges for Kazakhstan have been identified (platform precarity, regional polarization, IT specialists shortage, generational digital divide); three development scenarios (pessimistic, baseline, optimistic) with priority directions for complementary institutional reforms have been developed.

Research Objective. The purpose of this article is to analyze the current state of employment among people with disabilities in the Atyrau region, identify the factors influencing their employment, and provide recommendations to enhance their level of integration into the labor market.

Methodology. The article utilizes various methodological approaches and data sources for a comprehensive analysis of the employment issue among this population group, such as methods of statistical analysis, comparative analysis, descriptive statistics, and the graphical method for visualization. The analysis is based on official statistical data provided by state authorities, such as the Ministry of Labor and Social Protection of the Population of the Republic of Kazakhstan and the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. These data include information on the number of people with disabilities, their employment rate, and indicators across various employment programs operating in the country.

Originality/Value of the Research. The article provides an analysis of the employment of people with disabilities, examines the barriers to their employment, and explores potential ways to increase their employment rate. The current situation in the labor market for this category of citizens is investigated; statistical information on the number of employed people with disabilities, as well as their share in various industries, is presented. Furthermore, the factors influencing the employment of people with disabilities are examined. Particular attention is paid to the role of government programs and initiatives in supporting the employment of individuals with disabilities.

Research Results. The article provides a comparative analysis of existing practices and considers their potential adaptation within the context of the Atyrau region. Measures are recommended to enhance inclusivity in the labor market and ensure equal opportunities for people with disabilities.

The purpose of the research is to develop proposals for improving the measures implemented to ensure youth employment based on an analysis of the current state of youth employment and identification of challenges in the youth labor market.

Methodology – the research applied methods of analysis and synthesis, as well as the comparative method, which provided a comprehensive analysis of the problem of youth employment. The methods of analysis and synthesis made it possible to carry out a systematic study of statistical indicators, identify key trends and patterns in the development of the youth segment of the labor market of the Republic of Kazakhstan. The comparative method made it possible to identify both general patterns and specific features of the development of the youth labor market in the national context.

Originality / value of the research – origin / value – the significance of this study lies in a comprehensive analysis of youth employment in Kazakhstan through the prism of global trends, national characteristics and best international practices. The study integrates demographic forecasts, the economic complexity index and innovation potential into the context of youth employment, forming the basis for strategic decisions in the field of human capital and sustainable development.

Findings - based on the analysis of the state of youth employment and the factors influencing its level, the author offers recommendations on the introduction of innovative educational models for young people and the creation of conditions for retaining talents in the country.

Purpose of the research is to identify the degree of influence of human capital elements on the level of wage distribution in the regions of Kazakhstan.

Methodology. The study was carried out on the basis of the collection and econometric analysis of current data of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. Modeling includes the method of weighted least squares, calculation of margin effects and analysis of non-linear relationships to build an age profile of wages. Methods of comparative and structural analysis, a graphical method for visualizing the results, as well as a synthesis of studies by foreign and Kazakhstani authors were applied.

Originality / value of the research. This study reveals the key characteristics that are most valued in monetary terms in the Kazakhstan labor market. It presents a perspective on the causes of regional inequality through the lens of workers' attainment of the next level of education or migration to an attractive region. The proposed recommendations are aimed at eliminating wage gaps across various population groups.

Findings. The Kazakhstan labor market is highly fragmented at the regional level, divided into five top regions and fifteen remaining regions. Empirical evidence has shown that higher levels of education offset the benefits of internal labor migration. The market follows an inverted U-shaped profile, peaking at age 45 for both men and women, followed by a gradual decline in wages. The country exhibits a bias toward rewarding managerial competencies, which is reflected in their predominance over expertise and narrow focus.

Purpose of the study – To identify the current state, dynamics, and major research directions in the field of household income transmission through the banking system, as well as to determine promising areas for further research.

Methodology – The study employs a bibliometric analysis of scientific publications addressing household income transmission through the banking system. Scopus was used as the primary database. The sample comprises 54 scientific publications selected based on key terms related to households, household income, banks, and income transmission. Scopus, VOSviewer, and ATLAS.ti were used to analyze publication activity, citation patterns, the structure and dynamics of scientific research, and to visualize relationships among research areas.

Research findings – The study identifies the main trends in the development of research on household income transmission through the banking system, the most cited publications and authors, and the key research directions. The analysis made it possible to determine the structure and dynamics of the scientific discourse and to identify promising areas for further research.

Scientific value of the study lies in the systematization and structuring of scientific publications addressing household income transmission through the banking system, the identification of key research directions, and the determination of prospects for the development of this research field. The findings can provide a basis for further theoretical and empirical studies of the relationship between the banking system, household income, and socio-economic development.

Purpose of the research to analyze the problematic aspects of the current healthcare financing model in Kazakhstan, identify key institutional and economic constraints, and substantiate the feasibility of transitioning to a Unified Per Capita Payment Mechanism (UPCPM) as a tool to enhance efficiency, financial sustainability, and outcome-oriented performance of the healthcare system.

Methodology the study employs comparative and retrospective analysis, a systems approach, and the examination of medical and statistical data for the period 1990-2024, as well as an institutional analysis of healthcare financing mechanisms and their comparison with international practices. Accordingly, the research focuses not on clinical outcomes, but on institutional and financial incentives and resource allocation patterns associated with the transition to the UPCPM.

Originality / value of the research the study demonstrates the relationship between the configuration of financial incentives and healthcare system performance, and substantiates the advantages of transitioning to the UPCPM to strengthen primary healthcare (PHC) and promote more efficient resource use. The scientific contribution lies in the institutional interpretation of the UPCPM not merely as a capitation payment tool, but as a mechanism of strategic purchasing.

Findings the study reveals that the current financing model is predominantly oriented toward budget execution rather than outcomes, which contributes to fragmented service delivery, a high share of emergency hospitalizations, overuse of diagnostic services, and low efficiency of primary healthcare. The paper proposes a transition to the UPCPM, under which PHC financing incorporates the costs of services delivered at other levels of care for the enrolled population, thereby reducing unjustified hospitalizations, strengthening prevention, and improving access to healthcare services in remote regions.

Purpose of the research. The purpose of this article is to synthesize and systematize existing knowledge on the ecosystem competitiveness of Kazakhstani banks in the context of their transition to digital ecosystembased models, as well as to develop a conceptual model.

Methodology. The study employs an integrative literature review method based on methodological guidelines, using the Scopus, Google Scholar, and Dimensions databases for the period 2010–2025. The conceptual framework is built around the linkage between ecosystem maturity (EM), orchestration capabilities (OC), data governance quality and use (DGQ), the strength of the data–network–activity (DNA) cycle, and ecosystem-based competitiveness (EBC), with regulatory openness (RO), legacy burden, and BigTech pressure acting as moderating factors.

Originality / Value of the research. This study contributes to a holistic understanding of how the transition of Kazakhstani banks to digital ecosystem models affects their competitiveness. Its theoretical contribution lies in identifying research directions for future empirical and conceptual studies. The practical significance is reflected in the formulation of recommendations for prioritizing API partnerships, managing data quality, and standardizing interfaces.

Findings . The integrative literature review reveals that, in addition to the validated mechanisms EM→OC/ DGQ→DNA→EBC, the academic community is divided into two competing theoretical schools: (i) innovationoriented and (ii) institutional–regulatory. The review also enables the development of an integrated model of pathways to ecosystem competitiveness for banks in Kazakhstan. Within this model, ecosystem competitiveness is shaped through the interaction of (1) technological and platform maturity, (2) orchestration and analytical capabilities, including data management and the development of network effects, and (3) institutional and market conditions, primarily the regulatory environment and competitive pressure from BigTech firms. Positive ecosystem effects emerge only when these components develop in a coordinated manner.

Objective of the study. The study aims to analyze the international experience of using environmental taxation as a tool for ensuring sustainability in the context of global economic development. The goal is to develop practical recommendations for improving the system of environmental taxes and payments in Kazakhstan, considering national sustainable development priorities and environmental challenges.

Research methodology. The research applies methods of analysis of strategic and regulatory documents from the Organization for Economic Cooperation and Development (OECD), the European Union (EU), and selected countries (Germany, Sweden, South Korea), as well as systemic, comparative, institutional, economic, and statistical analysis methods.

Uniqueness / value of the study. The value of the study lies in the comprehensive comparison of international models of environmental taxation with Kazakhstan’s experience in achieving the Sustainable Development Goals (SDGs), particularly points 7, 12, 13, and 15. Special attention is given to the need to shift from a fiscally oriented environmental taxation model to a more stimulating and regulatory model aimed at changing the behavior of economic agents and establishing "green" incentives.

Research findings. The study identifies that in developed countries; environmental taxes are used as a key tool for reducing the carbon intensity of the economy and stimulating "green" investments. In Kazakhstan, the main institutional and fiscal barriers to implementing environmental taxation have been identified. Recommendations have been developed for the reform of environmental taxes, including the differentiation of rates based on the level of environmental harm, expanding tax incentives for «green» technologies, and integrating environmental indicators into the tax administration system.

Research Objective. To systematize scientific approaches developed within the methodological framework of accounting in public and non-profit organizations operating in the social sector of the Republic of Kazakhstan (hereinafter RK). By comparing domestic and international accounting practices, the study aims to identify current issues in the sector and propose relevant recommendations.

Research Methodology. The study employed a systematic and comparative analysis of the regulatory and legal framework governing the public and social sectors of the Republic of Kazakhstan, as well as international public sector accounting standards (IPSAS), the British Charities SORP, and Canadian accounting standards (CPA Canada). In addition, comparative, functional, and content analysis methods were applied to examine the works of domestic and foreign scholars addressing issues of accounting in the social sector.

Originality / Value of the Study. The uniqueness of the research lies in the consistent systematization of various approaches and principles that form the conceptual foundation of accounting in non-profit organizations within the social sector. The systematization of methodological approaches to accounting in this field contributes to the development of practical methods and standards aimed at optimizing accounting processes in institutions.

Research Results. The study of major schools and conceptual frameworks of accounting in the social sector allowed the identification of accounting objects and subjects. A system of comprehensive methods and approaches was proposed to ensure the completeness of information and data necessary for effective managerial decision-making.