The aim of the study is to develop theoretical and methodological approaches, implementation mechanism and scientific and practical recommendations for improving the state tax audit and tax administration in the conditions of innovative development. The main results are obtained and accurately reasoned using the methods of theoretical research, comparative analysis, statistical and econometric methods, methods of induction and deduction, tabular and graphical methods. The authors identify the interaction model between tax and innovation systems at the international level. In addition, during the study the evaluation methodology of the governmental tax audit effectiveness were developed and tested, using the example of the Republic of Kazakhstan. The main directions of innovation development of the state tax audit and analysis of the scenario of the consequences of implementation are determined. The scientific novelty of this study is to develop assessment methodology of the state tax audit efficiency and identify approaches to improvement based on innovative tools. The study results are valuable from the point of view of subsequent developments in the space of state financial control.

This article analyzes the concepts and role of environmental education of the population, and also discusses the problems of forming an ecological outlook among young people in the Republic of Kazakhstan. Solving global issues, including environmental protection, fighting the consequences of the environmental crisis, is comprehensive, including in the field of education. The solution to the vital environmental issues and problems faced by the world community is largely correlated with the prosperity of environmental education and the upbringing of the future generation. In this regard, the pedagogical and social aspects of environmental education and the education of young people is the main issue in the period of modernization in Kazakhstan. The problem of environmental education of young people should be regarded as a sovereign and self-valuable area of the educational development of the people’s personality. The characteristic features include understanding of the goals, objectives and detectors of the effectiveness of education, the orientation of educational interaction in solving global and local environmental issues, reinforcement of environmental education and practical activities of public non-governmental organizations.

Management and regulation of public debt for many years is an urgent problem of the functioning of the financial system of the state, as it is a component of the financial systems of the vast majority of countries. In this regard, the priorities and areas of the debt policy, in the framework of which the formation and servicing of public debt are gaining particular importance. Public debt plays a significant and multifaceted role in the macroeconomic system of any state, since relations regarding the formation, servicing and repayment of public debt have a significant impact on the state of public finances, monetary circulation, the investment climate, the structure of consumption and the development of international cooperation between states. For the Republic of Kazakhstan, the problem of improving the public debt management system and its impact on financial stability is relevant because its solution requires research and the search for radically new mechanisms in the context of the transformation of the economic system into a market one, which is associated with increased economic risk.The purpose of the study is to identify the main trends in the system of managing state external borrowings of the Republic of Kazakhstan, to analyze theoretical studies of foreign and domestic authors, as well as solutions to formulate recommendations for improving the efficiency of external debt management and its impact on the financial stability of Kazakhstan. The theoretical and methodological basis of the study was the development of domestic and foreign economists, laws and regulations governing economic and social processes in this area. The information base of the study was the work of domestic and foreign scientists and specialists in the field of public debt, official statistical and informational materials of the Ministry of Finance of the Republic of Kazakhstan, data of the National Bank of the Republic of Kazakhstan, data of the Ministry of National Economy of the Republic of Kazakhstan, statistical collections and Internet resources.

The article outlines the issues of financial support provided to agricultural producers through a lending system. The results of the activities of credit partnerships were analyzed using the example of Credit Partnership (СP) Tselinogradskoye Limited Liability Partnership (LLP) in Akmola region and the agricultural enterprise Aktyk Agrofirm JSC. CP Tselinogradskoye LLP provides soft loans and subsidies at interest rates that are much lower than market rates. The performance of the credit partnership, which is ensured by annual monitoring by the CP of the targeted use of bank loans and borrowings, the financial condition of the business entity, as well as their collateral. The relationship of the results of production and financial activities of agricultural business entity and credit unions, reasonable given the specific data of participants who received loans due to improved their operational and financial performance. It is noted that the effectiveness of the use of financial resources, regardless of their structuring and affiliation, is expressed through indicators of productive production activities of the enterprise. It is substantiated that, based on the principles of a systematic approach, the optimization of the structure of the formation of financial resources should be considered from the point of view of interdependence and interaction with production efficiency.

At the present stage, the whole world is facing serious energy challenges, including the rapid growth of energy consumption, the inevitable exhaustion of energy resources with an extremely uneven distribution, a large environmental burden on nature, and the globalization of energy. The electric power industry harms the environment with its excessive emissions of pollutants, which is reflected globally. The article first of all offers a literary review of studies on this topic. A comparative description of the achievements of countries in the field of emission schedules is proposed, as well as the prospects for drawing up a schedule of emission intensity for the period up to 2030 in comparison with countries. In addition, this paper presents unresolved problems that impede sustainable development, which guarantees the stability of the future existence of mankind. These challenges hamper the sustainable development of the energy industry in the long term and the global sustainable development and prospects for green economic growth of the country. Thus, the relevance of the subject of the study is due to the lack of resources, reflecting the relationship of trends in reducing pollution from the activities of industry with the conditions of economic growth.