The development of the oil refinery is directly related to the peculiarities of the socioeconomic environment, which is determined largely by the favorable conditions of activity of all branches of economy of the Republic of Kazakhstan, a stable regulatory processes of all normative -legal framework of implementation of market reforms and efficiency of making management and innovative solutions in the oil refining industry of the Republic of Kazakhstan. Currently, a lot of efforts are being made to scale modernization of all production processes, as well as modernization of equipment of the oil refining complex of the country

The aspects of delivery system development of the public services submission to the population in the Republic of Kazakhstan are observed in this article on the basis of monitoring results.

In the article it is grounded that a shadow economy is an inalienable element of the economic system based on the market. Traditional and new determinans of shadow economy formation are distinguished in the Customs Union countries appeared due to the reforms of the last decade. The factors of shadow economy are determined; their modern classification is given.

The implementation of international educational standards as the main goal of Nazarbayev university and the perspectives to incubate reforms in post soviet times are concidered in this article.

The article is devoted to existing issues in the field of taxation, which contribute to the trends of social exclusion in the society. The indicators that characterize social inclusion have been summarized. It is proved that using a particular tax policy social and economic processes can be adjusted, such as production level, employment, investment, science and technology, structural changes, prices, foreign economic relations, social standard of living, the level of certain products consumption. Under the conditions of various forms of ownership establishment in the formation of human capital, an important role is played by employers that provide aspects of social inclusion or prevent social exclusion.

This paper evaluated the governance of the social sphere of the Pavlodar region. Based on the analysis of the main social indicators, identified the strengths and weaknesses of the region in this area, as well as identify opportunities and threats that affect the development of the region as a whole. In a changing social and economic relations, the issues related management and development of a regional social complex. Their decision depends not only on the success of social reform, but also the normalization of the socio-political situation in Kazakhstan.

This article reviews the literature on health management. In accordance with the State health care reform and development program for 2011-2019, introduction of new forms of financing for medical organizations that provide economic incentives for their activities and improve the efficiency of the funds is envisaged. The fund holding is the most perspective.

With the purpose of transition of the world economy to a sustainable growth model, the principles of the "green" economy should be integrated into the currently implemented structural reforms. The four main directions that form the "green" economy are highlighted. Structural reform, which connected with directions, can serve as engines of economic growth. Particular attention in passing to the green economy is given to the formation of modern infrastructure, which has the key to ensuring sustainable development and modernization that is an important element of the structural reforms analyzed here. Worldwide, initiatives are emerging at the national level that show that countries are moving towards a "green" economy at their own pace and in the context of their national development goals and priorities. Most countries in the world have recently stepped up their environmental policies to move away from a traditional model in which environmental protection is considered a burden on the economy, to a model in which ecology is recognized as the engine of development, i.e. to the "green" economy.

This article discusses global trends in the development of the higher education system, including higher education of the Republic of Kazakhstan. It is also considered and the processes. Analyzed determines the transition to the post-industrial stage of development, which is based on an innovative direction. As part of the innovation activities of the state is considered the intellectual capital as a strategic factor determining the prospects of its development and competitiveness. All this implies the development of effective resource management measures.

The article deals with the basic concepts of the formation and development of higher education system of the Republic of Kazakhstan. As well as the policies of redistribution of responsibilities of management in higher education system and its gradual decentralization that will not only distribute power and responsibility, but also introduce a more democratic form of government. Expand the autonomy institutions of higher education and ensure active public participation in the management of higher education institutions and the quality of its educational programs. One of the fundamental factors is to attract students to identify the competencies of employers, academic communities, graduates. Learning objectives at the same time should be determined in accordance with the professional requirements of the labor market.

In the light of reforms in the field of education in Kazakhstan, it is necessary to revise approaches to meeting the cognitive needs of students, taking into account their abilities and motivation to learn.Special attention should be paid to children who have increased motivation to learn and pronounced abilities in certain school subjects. These are the so-called "Olympians". The article proposes a solution to the problem that arises in every secondary school, namely, how to teach such children to promote their optimal development. The authors of the article analyzed the work of secondary schools and, on its basis, identified positive and problematic aspects. To solve the identified problems, the system of work of the school in the direction of work with children with increased motivation for learning and gifted children was proposed: a cyclic plan of the school, recommendations on the organization of the school of the Olympic reserve, a strategy for training a selected group of children was proposed

In the Republic of Kazakhstan a market economy, a democratic political system and a free civil society based on ideological, social and political pluralism are developing. This contributes to the development of constitutional norms and the diversity of new legal institutions that ensure the supremacy of the Constitution. These include the constitutional Council. In 2020, it's been twenty-five years from the date of adoption of the Constitution of the Republic of Kazakhstan and the creation of the constitutional Council of the Republic of Kazakhstan, ensuring the supremacy of the Constitution throughout the territory of the Republic. The constitutional Council of the Republic of Kazakhstan is not part of any of the three branches of government and is subject only to the Constitution of the Republic of Kazakhstan and the law. The purpose of this article is a comprehensive analysis of theoretical and practical issues of interaction between the constitutional Council of the Republic of Kazakhstan and other institutions of state power. In this regard, the article contains the results of the analysis of the foundations of the constitutional system of the Republic; constitutional supervision of the prosecutor's office; the institution, functions and instruments of power of the President, mechanisms of interaction of the Constitutional Council as a constitutional supervisory body with the President of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan. A comprehensive study of the activities of the constitutional Council of the Republic of Kazakhstan on the constitutionalization of current legislation is one of the current theoretical and practical problems. It is determined by the scale and quality of the current legislation adopted during the period of fundamental social reforms, the need to «correct» and improve it. In this regard, a significant role is assigned to the Constitutional Council, whose activities are subject to scientific analysis and reflection. In addition, the authors studied and revealed the line of interaction of the constitutional Council and other government institutions are considered in the areas of initiation of constitutional proceedings in the Council, organisational, legal, information procedures, determine the composition of the constitutional Council, overcoming the objections of the President to the constitutional Council's decision. The institutional method used in the article made it possible to show the essence and significance of the constitutional Council in the system of state authorities

This article discusses the issue of studying the research activities of teachers. The research activity of a teacher is one of the forms of professional self-realization of a teacher. At this time, schools need teachers of a new formation, in particular researchers who could master the methods of organizing and conducting experimental work in the school. And of course, there is a problem brewing here: how, in modern conditions, when the education system is constantly being reformed, it is possible to develop the professional self-realization of a teacher. The introduction of innovations in the educational process of the school also increases the requirements for the professionalism of the teacher. These requirements include the performance of research activities by schoolteachers. which, unfortunately, causes them some difficulties. One of them may be the lack of sufficient knowledge about research activities, in particular, the lack of necessary research skills and motivation. Therefore, we say that in order for a teacher to systematically engage in research activities, he needs motivation. However, as practice shows, motivation alone is not enough, the teacher must also possess research skills, methods of organizing research activities. In their professional activities, the teacher should understand that research is a way to self-realization. Research activities play a key role in the implementation of the topic of teacher self-education. In addition, the research activity of a modern schoolteacher is the main element of professional activity, the leading criterion of pedagogical creativity, a source of growth of teaching status, an indicator of responsibility, abilities and talent, a condition for the development, socialization and selfdetermination of students. The success of innovative transformations at school depends only on the teacher, his initiative, desire to engage in research and creativity. If the school lives in a development mode, then it is characterized by research, experimental work, and creative search. It is in the course of experimental and research activities that new experience is created, and optimal solutions to complex problems are born. The material presented in the article can be used by teachers of secondary schools when developing the topic of selfeducation and drawing up a teacher's portfolio.

In the conditions of market uncertainty, the coronavirus pandemic, the absence of an officially articulated national idea, national interests and ideology in Kazakhstan, the problem of the lack of logically justified and coordinated coordinates of systemic thinking, an unambiguous paradigm of humanitarian thinking (analytical, pedagogical, managerial, economic, etc.) is becoming more and more clearly realized as the most important conditions for personal, civil and professional self-determination. The purpose is to substantiate the general logical coordinates and methods of reformatting the ambiguous humanitarian paradigm used in the activity. The study used various methods: the ontological principle of genetically meaningful logic, the method of transformation of concrete images of objects based on their abstract essence, the method of ascent from the abstract to the concrete, the speculative language of schematic images of thought and the language of methodological theory of activity. Logically justified universal abstract-concrete coordinates of universal motion are given. In relation to life and the world of activity, they can be concretized by coordinates: "standard of living – efficiency of activity", or "efficiency of activity – time", or "results – costs", or "quality – quantity", etc. The use of motion vectors in the logic of descent from the concrete to the abstract (NCA), ascent from the abstract to the concrete (AAC), as well as in their combination – logic CAC gives certainty to thinking. As an example, the scheme of the qualitative difference between educational (pre-professional) activities from professional ones using these methods and paired dialectical categories is given. The scheme and description of the functional model of the system object, considered as a rubicon of the transformation of educational activity into professional activity, are given. To reformat the indefinite, ambiguous paradigms of the humanities used in the activity into functional-logical, visible, constructive and unambiguous, it is recommended to use abstract-concrete coordinates, the methods given, the language of schematic images and the paradigm of the methodological theory of activity. As an example, the concept of a typical unit of activity development is given. A visible unambiguous paradigm is a necessary, but not sufficient prerequisite for adequate personal, civil and professional self-determination of a person in situations of high uncertainty. A sufficient prerequisite is the acquisition by subjects of appropriate reflexive-thinking abilities for self-determination, self-organization, self-regulation, etc.

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.

Main problem: for the 2019-2021 years of the implementation of the state program, the indicator for the number of incoming visitors in the tourism sector of the region was achieved in 2019. In 2020-2021, the indicator was not reached due to the global pandemic associated with the spread of coronavirus infection by Covid-19, and therefore the attractiveness and profitability of tourism in Kazakhstan decreased. Tourism and the increasing demand for tourism services every year are becoming a source of large incomes and profits in many countries. According to the World Travel and Tourism Council (WTTC), travel and tourism is currently the largest industry in the world, taking into account the contribution to global GDP and employment. [1] The conclusions made in this paper and practical recommendations can contribute to the development of measures to improve the process of effective management and reform of the tourism industry. The purpose: to study the theoretical and practical aspects of the development of the tourism industry in the Pavlodar region. Methods: in the course of the research, the following methods were used: theoretical analysis of literature, methods of ranking, analysis, grouping and systematization of data, statistical methods. Results and their value: currently, the tourism industry of both Kazakhstan and its regions is gradually beginning to develop. The article presents the result of assessing the attractiveness of the tourism market and shows ways to expand the industry, as well as reveals the specifics of management in the tourism sector. The formulated conclusions and practical recommendations can contribute to the development of measures to improve the process of effective management and reform of the tourism industry of Pavlodar region, as well as the development of a mechanism for using tourism potential in the socio-economic development of Kazakhstan. This study is relevant, since the main task for today is the need to study the problems and challenges in the field of tourism development, which will contribute to the development of other related industries in the Republic of Kazakhstan. The development and solution of the problems of the tourism industry itself will undoubtedly lead to an increase in the opportunities of this market and the demand for services and, as a result, will affect the development of economic indicators of both regions and the whole of Kazakhstan.

Significant air and water pollution, which is detrimental to the health of the citizens of Kazakhstan. Courts and regulatory authorities do not properly fulfill their obligations in the framework of environmental protection. Currently, government agencies are pursuing a policy aimed at protecting the environment and the rights of citizens. Purpose of the study is to analyze international models, practices, application of management systems for the legal protection of the environment and the health of citizens with application in Kazakhstan. The article discusses and explores a number of principles and methods of environmental management. Since these principles and practices contribute to the establishment of rational and effective environmental policy and management, it is proposed to take them into account when rethinking the current system in Kazakhstan. The article analyzes models and methods of legal protection of the environment and response to damage to the health of citizens, these tools can be part of an integrated system. Based on the study, it was found that in order for environmental management to reach its full potential, Kazakhstan also needs to undertake political reforms and involve ordinary citizens in the formation of policies and protection mechanisms. The studied strategies for collecting and taking into account the opinions of people when making managerial decisions on environmental protection can be used in Kazakhstani society.

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.

This study examines the problematic issues of improving labor legislation. At the present stage of development of market transformations in the Republic of Kazakhstan, as well as taking into account the entry of the Republic of Kazakhstan into the Eurasian Economic Union, the problems of reforming labor legislation are of crucial importance. This necessitated the emergence of new views on the legal regulation of public relations in the field of the realization of the right to work. In this regard, it becomes urgent to rethink many fundamental provisions of labor law, and among them, not the last place is occupied by the problems of improving labor legislation in various areas of labor relations in a market economy. At the present stage of development of the Republic of Kazakhstan, labor legislation should guarantee the implementation of a wide range of not only labor, but also other socio-economic and personal rights and freedoms. Despite the relative research, the study of issues of further improvement of labor legislation does not lose its relevance, taking into account the fact that both the legislation of the Republic of Kazakhstan in general and labor legislation in particular are constantly developing and need further development and improvement. The purpose of the study is a comprehensive study of the current state of the labor legislation of the Republic of Kazakhstan and the definition of the main directions of its improvement in the light of the protection of labor rights. The methodological basis of the research is based on modern methods of cognition: dialectical, formally logical, historical, comparative legal, analytical-synthetic, system-structural, logical-legal. The article substantiates the need for new theoretical and methodological approaches to the consideration of the main directions of improving the labor legislation of the Republic of Kazakhstan, in connection with which, there is an urgent need to study labor legislation, which is designed to ensure the labor rights of man and citizen, from the perspective of its further improvement. The concept of improving labor legislation is defined, which refers to the activities of the competent authorities of the state to support its qualitative state in accordance with the needs of the development of labor and closely related relations, which is aimed at ensuring the effectiveness of legal regulation of these relations.

Main problem: in Kazakhstan, the Government is reviewing its environmental and health management system to identify opportunities for improvement. Kazakhstan suffers from a high level of emissions into the environment and related health problems of the population. The link between environmental pollution and public health has been established for a long time. In Kazakhstan, air pollution, water pollution and soil and groundwater pollution are the main causes of widespread health problems and diseases, including, but not limited to, lung diseases and certain cancers. Recognizing these problems, the Kazakh Government is trying to strengthen environmental protection and environmental management system. Purpose: the purpose of the study was to analyze international models, practices, application of management systems for the legal protection of the environment and the health of citizens with application in Kazakhstan. Methods: the article discusses and explores a number of principles and methods of environmental management. Since these principles and practices contribute to the establishment of rational and effective environmental policy and management, it is proposed to take them into account when rethinking the current system in Kazakhstan. The article analyzes models and methods of legal protection of the environment and response to damage to the health of citizens, these tools can be part of an integrated system. Results and their significance: based on the study, it was found that in order for environmental management to reach its full potential, Kazakhstan also needs to undertake political reforms and involve ordinary citizens in the formation of policies and protection mechanisms. The studied strategies for collecting and taking into account the opinions of people when making managerial decisions on environmental protection can be used in Kazakhstani society.

The main problem: In the conditions of market uncertainty, the coronavirus pandemic, the absence of an officially articulated national idea, national interests and ideology in Kazakhstan, the problem of the lack of logically justified and coordinated coordinates of systemic thinking, an unambiguous paradigm of humanitarian thinking (analytical, pedagogical, managerial, economic, etc.) is becoming more and more clearly realized. as the most important conditions for personal, civil and professional self-determination. Purpose: to substantiate the general logical coordinates and methods of reformatting the ambiguous humanitarian paradigm used in the activity. Methods: the ontological principle of genetically meaningful logic, the method of transformation of concrete images of objects based on their abstract essence, the method of ascent from the abstract to the concrete, the speculative language of schematic images of thought and the language of methodological theory of activity. The results and their significance: logically justified universal abstract-concrete coordinates of universal motion are given. In relation to life and the world of activity, they can be concretized by coordinates: "standard of living – efficiency of activity", or "efficiency of activity – time", or "results – costs", or "quality – quantity", etc. The use of motion vectors in the logic of descent from the concrete to the abstract (NCA), ascent from the abstract to the concrete (AAC), as well as in their combination – logic CAC gives certainty to thinking. As an example, the scheme of the qualitative difference between educational (pre-professional) activities from professional ones using these methods and paired dialectical categories is given. The scheme and description of the functional model of the system object, considered as a rubicon of the transformation of educational activity into professional activity, are given. To reformat the indefinite, ambiguous paradigms of the humanities used in the activity into functional-logical, visible, constructive and unambiguous, it is recommended to use abstract-concrete coordinates, the methods given, the language of schematic images and the paradigm of the methodological theory of activity. As an example, the concept of a typical unit of activity development is given. A visible unambiguous paradigm is a necessary, but not sufficient prerequisite for adequate personal, civil and professional self-determination of a person in situations of high uncertainty. A sufficient prerequisite is the acquisition by subjects of appropriate reflexive-thinking abilities for self-determination, self-organization, self-regulation, etc.

The main problem: the article examines the development of cognitive abilities of high school students by conducting a theoretical analysis of philosophical, pedagogical, psychological, scientific and methodological works and current directions of its development. Improving the educational process in secondary educational institutions and developing the cognitive abilities of high school students is an urgent problem. Therefore, the task arises of developing the thinking and activity of high school students while studying in secondary educational institutions, teaching them to use their knowledge and skills in new life situations. The implementation of these tasks makes it urgent to search for ways and forms of organizing the educational process, which will contribute to the formation of the skills to plan and organize the cognitive activity of high school students. Purpose: to substantiate the general logical coordinates and methods of reformatting various humanitarian paradigms used in action. Methods: ontological principle of logic with genetic content, method of transforming specific images of objects based on their abstract meaning, method of transition from abstract to concrete language, language of thinking of schematic images of thought and language of methodological theory. activities. Currently, such an update represents a transition to the methods and tools of active learning technology as a means of continuous development of science and school practice, the use of which in most cases helps to increase the interest and activity of adolescents. The results and their significance: logically substantiated universal abstract-concrete coordinates of the universal movement are presented. In relation to life and the world of activity, they can be defined by the coordinates: “standard of living - activity efficiency”, or “action efficiency - time”, or “result - costs”, or “quality - quantity” etc. Clarity of thinking is ensured by the logic of movement vectors descending from the real to the abstract, ascending from the abstract to the real, as well as their combination. The constant need for cognitive activity creates in students a feeling of cognitive satisfaction, seeing the result of curiosity, its planning and organization. This result teaches the teenager to actively seek new cognitive activities and gain experience in mastering the subject.

Main problem: At the present stage of life, workforce plays a special and very important role in the activities and development of any organization. Human resources need to be managed. Management itself is a process of streamlining, regulating a particular activity. Managing an organization means defining the main directions of its development, setting goals for it and contributing to their achievement. Human resources are the face of a company, a component derivative, without which its existence is impossible. Any promising and self-respecting company assigns the formation of its staff to one of the leading directions of its own policy. Currently, in the context of social and economic transformations, the management of the activities of healthcare organizations is changing significantly, and therefore it is necessary to improve personnel management approaches that contribute to improving the quality of services provided and labor productivity. Taking into account the peculiarities of personnel management of a medical institution at the present time, the issue of reforming the personnel policy of healthcare, improving the image of institutions, forming a corporate culture, developing and implementing criteria for the motivational process is acute. Solving these tasks will help managers in the personnel management process. Purpose of this article is to assess the state of human resources of organizations of the sanitary and epidemiological service in the Republic of Kazakhstan and identify the main problems in the personnel management system of the organization using the example of the activities of the State Institution “Committee for Sanitary and Epidemiological Control of the Ministry of Health of the Republic of Kazakhstan”. Methods: The work used general scientific methods of comparative systemic, vertical and horizontal analysis, structural and functional the method, analytical techniques, economic and statistical research methods. Results and their significance: the authors have defined the human resource management system of a healthcare institution, analyzed the current personnel management system using the example of the State Institution “Committee for Sanitary and Epidemiological Control of the Ministry of Health of the Republic of Kazakhstan”. The assessment of the state and movement of labor resources of the Sanitary and Epidemiological Control Committee was carried out. Based on the conducted research, the authors identified the main problems of human resource management of a healthcare institution and developed proposals that can be used as recommendations for further reform and development of the personnel management system in the healthcare sector.