The author expresses fair doubts regarding effectiveness of existing procedures of rehabilitation of the companies on their way to overcome temporal financial difficulties. At the same time he recommends budgeting and well thought-out ways of building new rehabilitation system considering international experience. Building such system should be directed to transparency and effectiveness of procedures and assure business entities in solving temporary financial difficulties.

The main issues of a state institution expenses financing are considered in the paper. The disadvantages of the existing system of planning and implementing the budget programs have been studied. The major ways on solving the issues in the field of state institutions expenses financing are offered.

This article describes the mechanism of budget management. The tools to improve the efficiency of budget revenue have been identified. The material is presented as exemplified by the budget of Zhelezinskiy district. The transition from budgeting based on the principle of "cost control" to the formation according to the principle "management by results" is justified. In this regard, in the financial sector a new concept – result-oriented budgeting (ROB). The tree of problems of the state financial control and the ways of their solution are offered. The article has practical importance, since the problems described in a currently particularly relevant.

The article analyzes the role and effectiveness of monitoring in the system of ensuring tax revenues to the budget

This article discusses the main possible directions for coordinating the tax policy of member countries of economic and monetary unions. The regulatory role of tax instruments in regional integration associations is assessed. The relevance of the article is due to the fact that with the accelera tion of integration processes in various regions of the world, fiscal policy becomes particularly important. Therefore, the research of representatives of various scientific schools pays much attention to the analysis of the impact of the fiscal component on the economies of the member countries of the associations. At the same time, approaches to the organization of taxation within economic unions differ significantly. The activation of integration processes in the Eurasian Economic Union (EEU) necessitates the convergence of the legislation of the member States in the field of taxation. At the same time, the harmonization and unification of legislation on indirect taxes is particularly relevant, since these taxes have a significant impact on price formatio n and provide a significant part of budget revenues. According to the authors of the article, in the conditions of deepening integration in the EEU, a well-thought-out distribution of powers in the field of tax regulation between state and supranational bodies that ensure a consistent convergence of the tax systems of the participating countries, taking into account the economic situation and the interests of all members of the Association, becomes particularly relevant. Measures to ensure the elimination of double taxation within the Union are proposed. The authors conclude that it is necessary to harmonize the tax policies of the member States of the Eurasian Union. At the same time, the harmonization of taxation in the countries of the Union should become a condition for the formation of a currency zone on the territory of the EAEU.

Rapidly changing trends in development of the countries’ economies require rational approach to regulation of innovative activity and investments directed to organization of real economy sector. At the same time, for analysis of current state policy in innovative development system fully it takes to assess effectiveness of regulation innovative activity mechanisms in the economy of Kazakhstan. In this article an assessment of mechanisms of innovative activity regulation in Kazakhstan in global system of competitiveness is carried out. For this purpose, an expert assessment system is used, which is realized as method of Global Competitiveness Index of World Economic Forum (WEF). The authors investigate ranking of WEF in Kazakhstan economy, in particular, assessment of carrying out of country’s innovative activity. Thus, purpose of research is to assess mechanisms of innovative activity regulation in Kazakhstan in a global system of competitiveness. Methodology – synthesis, content-analyze, accommodation, monographic method, factor analysis, economic-statistical research method. Carried out assessment of mechanisms of innovative activity regulation in Kazakhstan in global system of competitiveness allowed fully assess effectiveness of regulation innovative activity mechanisms in economy. Researching subindices of International rating of World Economic Forum for 2017-2018 in relation to 2013-2014 authors noted that in Kazakhstan today there is decrease in all subindices of rating and factors (“Basic requirements”, “Business sophistication”), except for “Innovation” subindex. This subindex was significantly decreased due to sharp deterioration in macroeconomic environment, which is directly related, in opinion of authors, to significant losses in revenues from oil export. This in turn affected deterioration of budget’s indicators. There is special attention to place and role of innovative activity regulation in country’s socio-economic policy. Organizational-methodological problems during realization of innovative policy in Kazakhstan are also in details investigated, which makes it necessary to solve them in order to achieve innovative policy’s efficiency at regional and national levels.

The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.

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.

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).

Main problem: One of the most complicated types of marketing is marketing of medical services or organizations. This can be attributed to many reasons. First of all, person’s life and health is the most important value. One more reason is that budget funds are limited, this forces us to look for extra-budgetary financing sources. At the same time, it follows that the population of the Republic of Kazakhstan, receiving free assistance for a long time, refuse paid medicine, the solvency of a large percentage of the population. Thus, marketing research of the services market is designed to identify the real market share of trade and paid medicine, to fill the need of the qualified medical care, to identify the particularity of demand in various segments and the demographic and psychographic characteristics of the population groups. Purpose: to identify current trends and develop marketing strategies in the regional market of medical services, allowing to identify and strengthen the economic foundations of the functioning of non-profit organizations in the national market. Methods: The research was conducted using traditional methods of marketing research: qualitative: in-depth interview, focus groups; quantitative: survey, as well as methods of economic analysis: comparative, graphical and scenario planning. Results and their significance: the essence of marketing in healthcare is considered, the features of marketing research are taken into account; the medical services market of Pavlodar region is analyzed and evaluated and ways of its improvement are proposed. The results of the study may be useful for the development of measures to further improve the activities of medical organizations in the Republic of Kazakhstan.

The sustainable socio-economic development of the regions is determined by a number of factors, including the implementation of an effective budget policy, which plays a special role for the performance of social functions, regulating Inter-level organizational relations, strengthening the economic and financial independence of the regions.Effective management of budget policy makes it possible to purposefully use the mechanisms of budget regulation at all levels of management. At the same time, it involves the implementation of a number of functions, of which the control function is the most important. In the system of economic relations, it is assigned to a specialized financial body – the Treasury. Topical tasks are: regulation of budget flows in the region, strengthening control over the receipt and targeted use of budget funds; improving inter-budgetary relations; increase the revenue base of budgets by increasing their collection; etc. In the process of solving these tasks, a number of managerial, organizational and methodological problems arise, the solution of which contributes to improving the effectiveness of the budget policy of the region and, as a result, its economic development. Objective - to study the regional specifics of the implementation of budget policy in terms of the formation and execution of local budgets on the example of the Pavlodar budget, identify the existing problems in the region and determine the directions for improving the budget process. The methodological basis of the study is formed by general scientific and special methods of cognition: analysis and synthesis, deduction and induction, historical, logical, structural-functional and comparative analysis, as well as individual scientific methods: statistical-economic and computational-analytical. The formation of the local budget is carried out through the application of a single methodology, a single budget legislation and orientation to the Strategic Development Plan of the Republic of Kazakhstan until 2025, developed for the implementation of the main document of the state planning system for the medium – term period-the long-term development strategy of Kazakhstan until 2050. The implementation of all the tasks set out in the strategic development plans of the Republic will begin at the level of local budgets. The solution of State tasks is guaranteed, first of all, to meet the needs of the population at the local level. The role of regions in the entire process of reproduction cannot be overestimated, so the independence, flexibility and high degree of efficiency of using budget funds at the local level is the key to the successful development of society, production and business in any territory.

The main thesis of the proposed research is that in modern conditions of globalization, the realization of the right of citizens to education is an important and necessary condition for the development of society and the state. The right to education provides everyone with knowledge, skills, the development of creative abilities, guarantees the effective functioning of state and public institutions, national security, maintains stability in society and contributes to the development of a democratic, social rule of law state. The purpose of the study is to develop a holistic concept of constitutional and legal provision of the right to education in the Republic of Kazakhstan, taking into account international experience and developing proposals for improving domestic legislation regulating the right to education. The methodological basis is a system of philosophical and ideological approaches, principles, general scientific and special scientific methods that provided an objective analysis of the subject of research. The article substantiates that the state is also interested in ensuring the right to education for everyone, since it is education that creates qualified labor potential, provides training for professional specialists capable of effectively managing public affairs and performing its tasks. In turn, as a rule, an increase in the educational and qualification level of a person is the basis for salary growth, which affects the increase in tax deductions to the state budget, its filling, and therefore leads to economic growth of the state and society as a whole. The effective functioning of the education system in the state contributes to reducing unemployment (pupils, students belong to the category of the employed population), ensuring the vital activity of state institutions, national security, building a social state and establishing stability in society. Special attention in this article is paid to the implementation of scientific analysis of the right to education in the Republic of Kazakhstan in the context of modern international experience. The article makes a number of new theoretical conclusions and proposals, in particular: the signs of the right to education are classified into general (inherent in all categories of human and civil rights) and special (reveal the peculiarity of the right to education in the system of constitutional rights); the concept and content of the principles of the right to education are defined, what are the fundamental principles, ideas that determine its essence and the general direction of development.

Main problem: rapidly changing trends in development of economies of countries require a rational approach to state regulation of innovative activity and investments directed to organization of real sector of the economy. At the same time, for analysis of modern state policy in the system of innovative development, it is necessary to assess the effectiveness of state regulation mechanisms of innovative activity in the economy of the Republic of Kazakhstan. Purpose: to assess mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system. Methods: synthesis, content analysis, accommodation, monographic method, factor analysis, economic and statistical research method. Results and their significance: the assessment of the mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system allowed to fully assessing effectiveness of mechanisms of state regulation of innovative activity in the economy. Examining the sub-indices of international rating of the World Economic Forum for 2021-2022 in relation to 2017-2018, the authors came to conclusion that in Kazakhstan today there is the decrease in all the sub-indices of rating and their factors (“basic requirements” and “business complexity”), with exception of “innovation” sub-index. This sub-index was significantly reduced due to a sharp deterioration in macroeconomic environment, which is directly related, according to the authors, to significant losses in oil export revenues. This, in turn, affected the deterioration of the state budget indicators. The article pays special attention to place and role of state regulation of innovative activity in the socio-economic policy of the country. Organizational and methodological problems in development and implementation of innovative policy in the Republic of Kazakhstan are researched in detail, which makes it necessary to solve them in order to achieve the effectiveness of innovative policy at the regional and national levels.

The sphere of taxation, ensuring the implementation by the state of the first stage of public financial activity is the mobilization of public funds, is the subject of close attention of scientists and increased public interest. The processes of tax reform taking place in the Republic of Kazakhstan show the dynamics of tax and legal regulation, implement a number of international standards in the field of tax relations, which cause an urgent need for theoretical understanding and thorough generalization, analysis and evaluation of new or significantly changed institutions of tax law. Tax administration has a procedural nature, which reflects the dynamics and statics of tax legal relations. From the standpoint of statics, tax administration is a set of all tax procedures provided for by tax legislation aimed at ensuring the receipt of tax payments to the relevant budgets. The purpose of the study is to determine the legal regulation of the procedures for fulfilling the obligation to pay taxes and fees by individuals and legal entities in the Republic of Kazakhstan by clarifying their legal nature, and bringing to administrative responsibility for non-fulfillment of this obligation. The methodological basis of the research is based on modern methods of cognition: dialectical, formal-logical, historical, comparative-legal, analytical-synthetic, system-structural, logical-legal. The article describes the legal regulation of the fulfillment of the obligation to pay taxes and fees in the Republic of Kazakhstan from the standpoint of statics (as a set of all tax procedures provided for by tax legislation, aimed at ensuring the receipt of tax payments to the relevant budgets) and dynamics (as the activities of relevant entities for the implementation of tax procedures). A distinction has been made between tax administration in a broad and narrow sense as: tax administration, which includes the whole set of procedures, including bringing to administrative responsibility for non–payment of taxes, as well as procedures for resolving tax conflicts in the mode of administrative coordination and in court; administration of tax payment - procedures for the payment of taxes and fees, the result of the implementation of which is aimed at all tax activities of the state, which ensures the actual receipt of funds to the budgets. The article also discusses a number of features of bringing legal entities to administrative responsibility for non-payment of taxes, within the framework of administrative proceedings.

The main problem: In modern conditions, the healthcare system of Kazakhstan is going through changes aimed at providing a high level of medical care and maintaining the health of the population. In the face of modern challenges such as technological innovations, demographic changes and global pandemics, it becomes critically important to analyze and adapt to new requirements. Understanding and adapting to these trends are critical steps for the successful development of the healthcare system in the future. This article examines the main trends in the development of the healthcare system in Kazakhstan and their impact on the provision of medical services and the level of public health. The article focuses on the essence of the main problem facing the healthcare system of the Republic of Kazakhstan at the present time. The relevance of the topic is manifested in the context of a dynamically changing socio-economic environment, which puts pressure on the existing health care system. Demographic changes, the growth of chronic diseases and the need to introduce modern technologies create challenges that require a comprehensive analysis and effective strategies for the development of the system. Purpose of the article: The purpose of the article is to analyze and systematize the main trends in the development of the healthcare system in Kazakhstan, taking into account current challenges and changes in the global healthcare paradigm. The authors seek to identify key areas of development, as well as provide practical recommendations for improving the system. Methods: The study is based on a comprehensive methodological approach, including analysis of health statistics, economic analysis of expenditures and financing, as well as a review of modern scientific publications. Additionally, methods of comparative analysis with international health standards are used. Results and their significance: The article identifies not only the main problems in the healthcare system of Kazakhstan, but also provides analytical results expressed in the form of identified development trends. The work is important for developing strategies to improve the quality and accessibility of medical services in the country. The recommendations proposed by the authors can serve as a basis for making effective decisions in the field of healthcare in modern conditions.

Main problem: Rapidly changing trends in development of economies of countries require a rational approach to state regulation of innovative activity and investments directed to organization of real sector of the economy. At the same time, for analysis of modern state policy in the system of innovative development, it is necessary to assess the effectiveness of state regulation mechanisms of innovative activity in the economy of the Republic of Kazakhstan. Purpose: to assess mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system. Methods: synthesis, content analysis, accommodation, monographic method, factor analysis, economic and statistical research method. Results and their significance: The assessment of the mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system allowed to fully assess effectiveness of mechanisms of state regulation of innovative activity in the economy. Examining the sub-indices of international rating of the World Economic Forum for 2021-2022 in relation to 2017-2018, the authors came to conclusion that in Kazakhstan today there is the decrease in all the sub-indices of rating and their factors (“basic requirements” and “business complexity”), with exception of “innovation” sub-index. This sub-index was significantly reduced due to a sharp deterioration in macroeconomic environment, which is directly related, according to the authors, to significant losses in oil export revenues. This, in turn, affected the deterioration of the state budget indicators. The article pays special attention to place and role of state regulation of innovative activity in the socio-economic policy of the country. Organizational and methodological problems in development and implementation of innovative policy in the Republic of Kazakhstan are researched in detail, which makes it necessary to solve them in order to achieve the effectiveness of innovative policy at the regional and national levels.