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Theory and methodology

Assylbek Bazarbayev
FINANCIAL RESOURCES OF HOUSEHOLDS AND THEIR IMPORTANCE IN THE ECONOMIC DEVELOPMENT OF KAZAKHSTAN
PDF (Қазақша)
Бейбит Корабаев
INVENTORY AND INTERNAL AUDIT OF EMISSIONS IN PUBLIC INSTITUTIONS: METHODOLOGY AND IMPROVEMENT OF THE CONTROL SYSTEM
PDF (Русский)

Practice

Akhmetov A., Mukayev Zh., Kamalov K.
Features of the audit of the effectiveness of financial covenant application in the risk management system of commercial banks in Kazakhstan
PDF
Umbet M., Makysh S., Sagindykova G.
A conceptual model for developing the state information technology audit system in the Republic Of Kazakhstan
PDF (Русский)
Хуанбек Ертай
57-69
PUBLIC ADMINISTRATION IN THE FIELD OF SOCIAL PROTECTION: KAZAKHSTAN'S EXPERIENCE IN THE CONTEXT OF DIGITALIZATION: PUBLIC ADMINISTRATION IN THE FIELD OF SOCIAL PROTECTION: KAZAKHSTAN'S EXPERIENCE IN THE CONTEXT OF DIGITALIZATION
PDF (Қазақша)
Nizamdinova A., Huang Lu, Kumarkhanova N.
70-77
Transforming public sector accounting through digital innovation
PDF
Алия Ибраева
78-86
En TRANSFORMATION OF KAZAKHSTAN'S INTERBUDGETARY RELATIONS SYSTEM IN THE CONTEXT OF DIGITALIZATION: TRANSFORMATION OF KAZAKHSTAN'S INTERBUDGETARY RELATIONS SYSTEM IN THE CONTEXT OF DIGITALIZATION
PDF (Қазақша)
Kadyrova А., Тatiyeva G., Тalimova L.
87-100
Adaptive models of individual income tax in developing economies: Kazakhstan's experience in the context of digitalization
PDF (Русский)
Эльмира Кузенбаева
101-111
THE IMPACT OF GOVERNMENT PROGRAMS AND SUBSIDIES ON THE SAFETY AND USE OF PRODUCTS IN THE AGRI-INDUSTRIAL COMPLEX (USING THE EXAMPLE OF THE ZHETYSU REGION)
PDF (Қазақша)

Researches

Zhakhmetova А., Bekbolsynova A., Shakharova A., Uskenbayeva А.
112-124
Development of desk-based control of public procurement in the Republic Of Kazakhstan in the context of digitalization
PDF
Дина Жапарова, Baurzhan Kairanbekov, Yerkebulan Utegenov
125-134
Салық саясатының қазақстан республикасының шағын бизнес субъектілерінде бухгалтерлік есепті ұйымдастыруға әсері
PDF (Қазақша)
Kerimkulova D., Zhanybayeva Z.
135-148
Regional tax potential in Kazakhstan as a basis for determining the need for general-purpose transfers
PDF
Rita Zholayeva
149-160
THE ARTIFICIAL NEURAL NETWORKS (ANN) IN AUDITS: THE ARTIFICIAL NEURAL NETWORKS (ANN) IN AUDITS
PDF (Қазақша)
Kapenova А., Rakhimzhanova К., Kodasheva G.
161-170
The system of mandatory social health insurance in the Republic Of Kazakhstan: balancing financial sustainability and social protection of the population
PDF (Русский)
Sugiri D., Kogut О., Shayakhmetova K.
171-184
IPSAS-based public sector accounting reform in three institutional contexts
PDF
Galy А., Bazhayeva N., Baktiyarov А.
185-196
Analysis of the public service delivery system in the context of the development of a service-oriented public administration model
PDF (Қазақша)

Foreign experience

JooSuk Park
A COMPARATIVE STUDY OF THE PUBLIC AUDIT SYSTEMS OF THE REPUBLIC OF KOREA AND THE REPUBLIC OF KAZAKHSTAN
Алия Досманбетова, Дана Байгазинова
ПОВЫШЕНИЕ СТАВОК НДС И НАЛОГОВЫЙ ПОТЕНЦИАЛ: СРАВНИТЕЛЬНЫЕ ДАННЫЕ ПО ЦЕНТРАЛЬНОЙ И ВОСТОЧНОЙ ЕВРОПЕ С ВНЕШНЕЕВРОПЕЙСКИМИ ОРИЕНТИРАМИ