Human capital is the main economic resource that increases the country's GDP, which has become the main productive and social factor in the development of the economy and is a major supplier of knowledge in achieving sustainability and competitiveness in the world market. It is not only about generating knowledge, but also about the opportunities that the industry has in integrating this new knowledge into its products, services and processes and disseminating it to people through education, training and information. The importance of the knowledge, competencies and skills of workers is increasing due to the specific characteristics of the product and services offered by the tourism sector. The aim of the study is to analyze the main indicators of the tourism industry, which consider the capabilities of human capital as a key factor in determining competitiveness. While human capital is not always emphasized when assessing competitiveness in the tourism industry, human capital capacity is a key factor. In many countries, the competitiveness of human capital in tourism is lower than desired, providing opportunities for additional investment in competitiveness through education and better labor market practices.

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Th e article discusses issues related to environmental auditing, which can later have a decisive infl uence on the formation and development of the market for a variety of environmental services in Kazakhstan. Th e creative potential of entrepreneurship is capable of creating fundamentally new opportunities and ways to overcome the environmental crisis in Kazakhstan.

Th e article outlines the theoretical basis for the implementation of tax audit, defi nes its goals, objectives, as well as the principles on the basis of which the verifi cation of the full compliance with the tax obligations of the organization — the taxpayer is carried out.

Task. The article deals with the problem of transformation of personnel policy in the context of the digitalization of the economy. The relevance of the topic is beyond doubt, as it is due to the fact that the modern economy is entering a new innovative stage of development, and a person with his potential, knowledge, creative thinking and experience is gaining more and more importance. Business digitalization actively affects the functionality of HR managers, since organizational tasks and processes are automated, and therefore more developed competencies in the field of digital technologies are required from personnel. In this regard, the main trends and issues of software development in international practice are investigated and conclusions are drawn about the need to apply foreign experience in the implementation of personnel policy in small, medium and large businesses in the Republic of Kazakhstan. Model. The article examines the theoretical modern trends in the transformation of the personnel policy of companies in the context of the use of digital technologies in business, which make it possible to create a favorable environment and develop support measures for talented youth. Summary. The HR department in companies today is no longer just a performer, but a kind of business partner who provides services for providing business with qualified personnel and their development. Therefore, in order to maintain the work of HR departments or departments, to minimize risks at all stages of selection, training and development of employees, to build effective interaction with personnel, new methods and technologies, including digital ones, are urgently needed. Practical importance. The practical significance of this article lies in the fact that the conclusions and proposals made are intended to explore new opportunities for doing business, develop new digital products, etc. Originality. The performed analysis of the main results of the process of introducing digitalization into all spheres of the international and national economy through the systematic constant development of the ICT sector indicates the direct applied significance of the problem under study.