Annotation: The tax system, as an integral area of the economic direction of state policy, urgently requires such construction and development that will be directly related to those main vectors of the state policy of socio-economic development, which will help ensure a sufficient amount of tax revenues to the budgets of different levels. In many countries around the world, the COVID-19 pandemic has led to a significant deterioration in the state of public finances. Containment measures, increased government spending, and reduced tax revenues have led to an increase in the budget deficit and public debt, which as a percentage of GDP has reached its highest level in several decades. Restoring public finances is a priority for all countries for many years to come. At present, in the Republic of Kazakhstan, it became necessary to develop a single document, the basis of which should be a system of indicators that determine the trends in the development of the macroeconomic situation in the region, as well as the influence of sectoral and regional factors of the current structure of financial flows on the state of the tax base and the prospects for its development. Purpose of the article is a substantiation of the role of the tax passport in assessing the tax potential of the region in modern conditions. The tax passport of the region should be considered as a document that allows assessing the existing tax base of the region, the level of the tax burden in the context of certain types of taxes in dynamics, by industry, as well as developing a forecast for the receipt of taxes and fees for the future, both under the current legislation and taking into account its possible change. When writing the article, the dialectical method of cognition, the methods of scientific generalization and classification, the method of systemic and comparative analysis were used. The introduction of tax passports will mean the beginning of a qualitatively new system of tax collection, corresponding to market conditions and the scale of the revival of the economy, that will contribute to a change in the tasks of the tax service (there is a need to predict the volume of tax revenues in the medium term, develop new concepts in the field of taxation that contribute to the development of business without prejudice social programs, substantiation of tax programs to ensure protectionist policy in the field of foreign economic activity).

Annotation: The article considers international experience in automating the system of land relations, aimed at improving the quality and reducing the time for the provision of services by state bodies to citizens and organizations, providing access to information databases, which positively affects the development of effective government decisions for the effective use of land resources, and also improves social welfare. In Kazakhstan, the transfer of land cadastral information to electronic media continues, and the automated information system of the land cadastre is being improved. The task of creating a unified mechanism for state cadastral registration of land plots according to uniform rules and technologies for all, identification and individualization of land plots and objects of immovable property firmly associated with them, for subsequent state registration of rights to land plots and transfer of information to the territorial bodies of the State Revenue Committee, remains relevant. To study the experience of developed countries in the provision of public services in the system of land relations through the development of official land information systems. The article used general scientific methods from general to concrete one, synthesis, theoretical generalization, induction, deduction, and system analysis. Based on the studied experience of developed countries, relevant conclusions and proposals were made: information technology is a useful tool and can help overcome bureaucracy, backwardness, isolation, monopolistic practices, and inefficiency in the public and private sectors; the use of state bodies for effective regulation of geographic information (GIS) systems that allow solving a wide range of tasks, as well as the use of modern information technologies, contributes to the transition of the activities of state bodies to a qualitatively new level of state control, which allows for full transparency of information about the land fund and objects real estate of the country, as well as its availability to the population. The provision of public services in the field of land relations using information and communication technologies reduces entry barriers and transaction costs in business, increases competition, and improves mechanisms in this area.

Annotation: The specifics of the management of healthcare institutions are due to the fact that healthcare is a special field of activity that differs significantly from other types of activities. One of the most important management tasks in the field of public health protection is the achievement of targets: improving the quality and accessibility of medical care through the effective use of limited financial, material, labor and other health resources in conditions of rapidly growing competition in the medical services market. The purpose - is to review and summarize the domestic and foreign experience of management in health care. The article emphasizes that the serious institutional transformations taking place in the domestic healthcare system in recent years are aimed at improving the quality of medical services in the implementation of the state guarantees program, at switching to a single-channel model of financing medical care, at introducing the principles of result-oriented budgeting into the activities of socially oriented organizations providing socially significant services. The practical implementation of the above innovations requires a revision of the concept of management in the field of healthcare, the priority areas of which correspond to the best world practice. The preservation of the health of the nation is a strategic guideline of state regulation in the field of healthcare, which determines the targets of state policy. When writing the article, traditional methods (comparison, description, measurement), general logical methods and research techniques (analysis, generalization, etc.) were used. The article discusses the main theoretical foundations and organizational and economic mechanisms of the healthcare management system in market conditions. The author notes that effective healthcare is a significant factor stabilizing the socio-political situation at all the above-mentioned early stages of the reform. Therefore, studies of economic relations in healthcare in the transition period, the role of innovation policy in the management of healthcare institutions are becoming relevant. At the same time, issues of the effectiveness of the functioning of healthcare institutions are of particular importance, which are ultimately determined by the creation of socio-economic, scientific, technical, organizational and economic prerequisites for the progressive development of productive forces using the achievements of scientific and technological progress, the latest medical technologies.

Annotation: The article compares modern and traditional pedagogical methods used in the process of teaching a foreign language in primary school, differentiates both the advantages and disadvantages of each of them, and indicates ways to supplement the shortcomings of traditional methods with new methods. Currently, the main methods used in teaching a foreign language are being considered. Among the new innovative methods that have recently appeared in the sphere of teaching foreign languages there are community language learning / counseling learning, the sugestopedic method, total physical response, the method of language teaching using information and communication technologies, consciousness-raising approach, task based learning, neuro- linguistic programming, guided discovery, the test-teach-test method. Their influence on the development of language competencies and creative abilities of primary school students are considered. The authors note that the main and most important condition of modern methodology in the process of teaching foreign languages is the creation of an artificial foreign language environment, i.e. the creation of a natural linguistic environment. The authors comment on the concept of "electronic linguistic environment" based on recent research. They show that "digital" children are completely immersed in the computer world, i.e. they live in an electronic linguistic environment and this allows them to solve the tasks of teaching a foreign language. The purpose of the article is to analyze traditional and modern educational methods used in modern English lessons. Activation of the student as the main figure of the educational process, the ability to work in close contact with other students, giving the student the opportunity to work independently, depending on their physiological, intellectual, psychological characteristics, is carried out using individual, paired, group, classroom and other forms of work. Both traditional methods and the latest modern methods are listed among the named teaching methods. Each method has its own characteristics. Therefore, it is very important to consider them in a comparative plan. Each old and new method has its advantages and disadvantages. Therefore, the methodology of teaching English always requires additions and improvements. They are of great importance for expanding the horizons of students, increasing cognitive activity, improving knowledge, skills and language competencies. The authors used the following methods: the descriptive methods, methods of systematization, analysis, interpretation were used in the course of the study. Тhe authors of the article note that methods of teaching a foreign language are of great importance for the comprehensive development of primary school students, obtaining high-quality education, good command of English, achieving good vital indicators, conclude that every teacher should be able to use best practices, developing their creative research and effectively teaching modern English. The results of learning through new methods, such as differentiated learning, project-based learning, communicative learning, information and communication training, etc., providing the formation of personality, its language competencies, will undoubtedly contribute to the independent development of the child, the formation of his language competence, the development of cognitive, creative abilities of students.

Annotation: The article discusses ways to improve the oral and speech skills of primary school students, where the primary role is given to interactive strategies aimed at organizing the optimal interaction of students with other subjects of the educational process in a communicative educational environment. Currently, the main criteria and indicators of the methodology for the development of foreign language communicative competence of schoolchildren have changed, the basic basis of the system of techniques and methods of teaching English to primary schoolchildren based on the use of interactive cognitive strategies. The authors call a complex of exercises of a receptive, productive and productive-creative nature, which is consistently implemented at all stages of the corresponding technology: motivational-stimulating, informational, analytical, actualization, productive, creative, analytical and evaluative. The article describes their influence on the development of language competencies and creative abilities of primary schoolchildren. The authors note that the motivational-stimulating, informational, analytical stages, the stage of actualization, as well as the productive, creative, analytical-evaluative stages, provide for the involvement of students in joint activities to master the content of cognitive problems in English, it presupposes the interiorization of communicative skills by younger students in accordance with with the accepted norms of interaction, the organization of the development of oral speech in English lessons in the lower grades based on the use of interactive cognitive strategies in accordance with the level of their linguistic and sociocultural knowledge, skills and abilities. To study various approaches in the development of oral and speech skills in lower grades based on interactive cognitive strategies, analysis of a set of tasks and exercises at different stages of the formation of oral and speech competence in lower grades using interactive cognitive strategies, goals and objectives of the practical application of interactive cognitive strategies when teaching foreign language communication, the contradictions between social expectations and the objective need for educational practice in the creation and implementation of a special methodology for the development of oral speech in primary grades based on the use of interactive cognitive strategies. Methods: during the study, a descriptive method, methods of systematization, analysis, interpretation were used. The authors of the article note that the integration of communicative activity in a foreign language with project, research, musical, visual, subject, literary and creative is of great importance for the comprehensive development of the skills and abilities of oral speech of primary school students when using interactive cognitive strategies. The developed training model for the development of oral and speech skills in the lower grades on the basis of interactive cognitive strategies (goal, objectives, approaches, principles, content, technology, means, performance criteria, conditions for implementation) contributes to the development of communication skills and linguistic competencies in the process of mastering foreign language students of elementary grades.

Annotation: The article examines in detail the role of the concept of al-muhalafa in making judgments from religious texts and other legal grounds. In addition, a comparative analysis of the legal and linguistic principles and features of the Hanafi and Mutakallim schools of Islamic law, as well as issues of disagreement between the two movements, will be considered. There is much debate among scholars as to whether Mafhum al-Muqhalafa is accepted as evidence. Even Abdul Aziz Bukhari said: "This issue occupies a large place in the science of jurisprudence," he said. That is, below we answer the question of how much influence the evidence from this principle has on the verdict and whether these sentences are legitimate. The principle of Mafhum al-Mukhalafa is not accepted as evidence in the Hanafi Madhhab, and the ruling resulting from it is invalid. This is because the concept of al-muhalaf is to render a verdict that contradicts the verdict in the text (Amidi), confirming a verdict that is not in the text, that is, according to Abu Hanifa, the verdict in the text and the verdict that does not appear in the text are not equal. However, in schools other than Hanafi schools, this principle fully applies. The authors used the method of comparative analysis of the Quran and the Sunnah of the Prophet, which are the basis of Islam, to prove your point Some scholars of the Hanafi Madhhab do not completely refute this principle. It is unacceptable to judge by this principle only by Sharia texts, but in everyday life, in communication with people, the concept of al-muhalaf is accepted as proof. Ibn al-Humam reports that the Hanafis do not recognize the concept of al-muhalyaf as proof only in Sharia texts. Therefore, scientists are divided into two main groups regarding the application of this principle as evidence, and each group has its own strong arguments, which are discussed in detail in the second part of the article.

Annotation: The development of extraction techniques of medical plants aims to maximize the bioactive compounds production. Тechnologies in this area of industry have not high enough еfficiency factor. In some cases, it reaches only 40-50 %. Therefore, development of new methods to effectively extract different compounds from plant material and their input into large-scale industry is of great importance. The goal is to determine an effective and suitable technology for extracting bioactive compounds from medical plant. This is a narrative review paper which focuses on different extraction methods of medical plant. To find relevant articles for this narrative review, 73 articles were reviewed. Of these, 14 irrelevant documents were discarded. This review analyses various extraction processes to guide the selection of suitable methods for various types of medical plants and applications. This is done by outlining traditional and modern methods of extraction techniques, exploring the importance of solvents for extraction, and comparing novel and alternative methods of extraction. In conclusion, based on the current knowledge, solvent extraction is the most common method for medical plants extraction. Enzymatic hydrolysis and supercritical extraction are advanced techniques with high yield of compounds. However, more research is needed for some modern extraction methods.

Annotation: Main problem: The development of the genetic potential of poultry, as well as the receipt of high-quality eggs for collection or further incubation, are possible only if rational and correct feeding of the broodstock and, more importantly, the young during its rearing period is observed. During this period, high-quality protein nutrition occupies an important place, which determines the level of productivity, stable growth, reproductive ability of the bird, as well as the state of health during the feeding period. Protein deficiency always remains an urgent problem for agricultural land, whose main activity is aimed at breeding dairy and meat animals. In this regard, research in the field of finding the use of non-traditional protein feed is of great need. If we summarize the modern achievements in the field of protein and aminoacid nutrition of poultry, we can find the most profitable way to obtain feed additives in industrial production. The studies, the results of which will be described in this article, are aimed at studying the possibility, experimental substantiation of the optimal dosage and the effectiveness of using the feed additive from crustaceans Artemia salina in the diets of chickens of the egg-meat direction of productivity [1]. Purpose: To study the possibility, experimental substantiation of the optimal dosage and the effectiveness of the use of the feed additive from crustaceans Artemia salina in the diet of chickens of the egg-meat direction of productivity. Methods: Analysis and generalization of theoretical information Results and their significance: This article presents the results of the analysis and generalization of theoretical material. The theoretical significance is determined by the fact that it is invested in scientific and practical problems related directly to solving urgent problems, increasing the efficiency, competitiveness and quality of domestic poultry products.

Annotation: The article is devoted to the development of a technology for obtaining organic fertilizers from poultry waste based on biocatalytic processes. Currently, many poultry farms have become sources of environmental pollution, thereby causing serious environmental problems and economic and social damage. The problem of reliable protection of the natural environment from pollution by bird droppings is currently relevant. In the area of operation of large poultry farms, air pollution by microorganisms, dust, foul-smelling organic compounds, which are decomposition products of organic waste, as well as nitrogen, sulfur, and carbon oxides, is possible. Bird droppings contain acids, nitrogen, phosphorus and potassium, heavy metals. The content of nitrogen, phosphorus and potassium changes dramatically depending on the quantity and quality of the feed. Humic substances isolated from brown coal have a sufficiently high sorption activity and are used as cheap sorbents for solving a number of environmental problems in industry. These studies are aimed at minimizing the main disadvantage of the anaerobic digestion process, the low reaction rate, which leads to the need to create large-volume bioreactors. On the basis of the research carried out, a technology has been developed for obtaining organic fertilizers from poultry waste by the method of anaerobic fermentation of chicken manure with humidity at a temperature of 27 °C - 50 °C with the addition of sodium humate. The resulting fertilizer is intended for use in agricultural production, horticulture, floriculture, forestry, municipalities, in household plots in order to increase the yield and quality of crop production. For the developed technology, an application has been submitted for obtaining a Patent for the invention of the Republic of Kazakhstan «Method for producing organic fertilizers» (priority No. 2021-22818, dated July 13, 2021). The invention allows to significantly reduce the time of fermentation, to enrich the product with organic and mineral products contained in sodium humate, to convert the salts of heavy metals into an insoluble state, to improve the environmental friendliness of the method.

Annotation: Singularly perturbed partial differential equations with small parameters with higher derivatives deserve special attention, which often arise in a variety of applied problems and are used in describing mathematical models of diffusion processes, absorption taking into account small diffusion, filtration of liquids in porous media, chemical kinetics, chromatography, heat and mass transfer, hydrodynamics and many other fields. It is necessary to consider the creation of an asymptotic classification of solutions of singularly perturbed equations using a well-known approach to solving the boundary value problem. In this case, the singular problem is understood as the problem of constructing the asymptotics of the solution of the Cauchy problem for a system of ordinary differential equations with a small parameter with a large derivative. The asymptotics of the solution in all cases is based on the last time interval or the construction of a boundary value problem for a system with a weak clot in an asymptotically large time interval. Purpose - to construct and substantiate the asymptotics of solving a singular initial problem for a system of two nonlinear ordinary differential equations with a small parameter; To date, a number of methods have been developed for constructing asymptotic expansions of solutions to various problems. This is the method of boundary functions developed in the works of A.B. Vasilyeva, M.I. Vishik, L.A. Lusternik, V.F. Butuzov; the regularization method of S. A. Lomov, methods of averaging, VKB, splicing of asymptotic decompositions of A.M. Ilyin and others. All the above methods allow us to obtain asymptotic expansions of solutions for wide classes of equations. At the same time, such singularly perturbed problems often arise, to which ready-made methods are not applicable or do not allow to obtain an effective result. Therefore, the development of methods for solving equations remains a very urgent problem. As a result of the study, an algorithm for constructing an asymptotic classification of the initial solution of the problem with a singular perturbation is given, and approaches to estimating the residual term are also shown.