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The realities of today require prompt actions from governments within the framework of their state policies. Close attention is paid to the effective management of public funds, respectively, socioeconomic development, the growth of real incomes of the population, the increase in its standard of living and, in general, the question of human-centricity. Budget investments have a special role as an instrument of economic development. However, the question is in the effective use of this tool. The simple reasons for not achieving socioeconomic goals are deviations from the time of project implementation and, accordingly, cost overruns. Researchers and practitioners name various reasons for time deviations that lead to a greater deviation in costs, i.e. the presence of time overruns in government projects increases the likelihood of cost overruns. The problem is relevant for Kazakhstan. The article provides a literary review of the issues raised, an analysis of the budget investment projects implemented in 2021 of the Republic of Kazakhstan, discusses the issues of the effectiveness of the management of budget investments of the Republic of Kazakhstan and offers suggestions on possible measures to improve this system.

The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial stability of budgets, traditional methodological approaches, i.e. the analysis of absolute indicators and analysis of relative coefficients are used. In the study, financial stability was examined in the context of the possibility of evaluating the state audit of the budgets of developing countries for all expenses of the republican budget without raising the level of public debt. As a result of consideration of the budgets of developing countries, the problems were identified and the directions for their solution were proposed. In addition, tools which allow not only assess the financial stability of the budget, but also determine recommendations for managerial impacts aimed at strengthening the state budget are proposed. Thus, conducting a state audit in order to increase financial stability will lead to an increase in the efficiency of public administration and to a greater alignment of mechanisms for implementing state programs and projects with strategic planning mechanisms.

Starting with overview of existing approaches to meaning and use of the terms the paper focuses on analysis of two indicators vital in any economy – debt and investments. It discusses the differences of sovereign and country debts as well as internal and external debts. Public debt is important indicator for government performance evaluation but outcome and impact of total external debt should be on focus too for sustainable growth of any country. The article discusses the results of analysis conducted with regard to the gross public debt, gross external debt by sectors. Further analysis is focused on Foreign Direct Investment and External Debt stocks of the selected countries which are from developing and emerging economies. Empirical analysis of external debt and foreign direct investments of Kazakhstan is carried out as of the country which leads the list of Foreign Direct Investment related component of the external debt. We discuss the important factors to be further investigated with regard to debt management and investment policy of a country.

Introduction. The rapid dynamics of global processes leads to the economic activity of the countries of the world and the increasing degree of openness of their economies. Global processes taking place in one region of the world have a direct reflection and influence on the processes taking place in other parts of the world. The Republic of Kazakhstan is not without exception, whose economy is characterized by openness, and at the same time can be vulnerable to changes in the ratio and forces of influence on the national economy from external and internal factors, contributing to economic growth or its decline.Target. The purpose of the article is to form conclusions based on the analysis of the effectiveness of tax audits over the past 5 years.Research methods. The study was based on a systematic analysis, solving specific problems was achieved through comparative, statistical and graphical analysis.Results. The results of the analysis of the effectiveness of tax audits over the past 5 years show a decrease in the quality of audits due to the imperfection of the regulatory framework, the level of training of qualified personnel of tax authorities.Perspectives. The issue of deviations in “mirror” statistics with the PRC, where there remains a significant discrepancy, also remains relevant now. January 11, 2022 the President of Kazakhstan at a meeting of the Majilis of Parliament criticized the work of customs authorities in this direction. The head of state drew attention to the discrepancies in the “mirror” statistics with the customs authorities of China and the work of authorized operators, which have the status of “untouchable”.

This scientific article analyzes research and identifies the main directions to the definition ofinnovation in the sphere of state tax audit and management. The research of CIS scientists in the field of innovationsin the public sector is described and the directions of modernization of tax regulation according to the strategicdocuments of the Republic of Kazakhstan are given. The dependence of tax revenue collection on the level ofinnovation activity of Kazakhstan, OECD countries and neighboring countries is considered.

In the budgeting system of the Republic of Kazakhstan, which is focused on achieving results, a special place is occupied by state programs. A state program is a comprehensive document that defines the main direc­tions of state policy in the field of its implementation, which is directly linked to the development strategy of the state as a whole and the concept developing a particular industry. In the Republic of Kazakhstan, a state program is a strategic planning doc­ument containing a set of planned activities and interlinked by tasks, deadlines, implementers, resources, and public policy instruments that ensure—within the framework of the implementation of key state functions—the achievement of priorities and goals of state policy in the field of socioeconomic development and national security. In other words, a state program is an instrument of state regulation of the economy, ensuring the achievement of promising goals and objectives through the use of available resources. State programs are documents of an inter-sphere, inter-sectoral, and inter­departmental nature that define goals, objectives, and expected results in the priorities and strategic directions of the country’s development and are devel­oped for a period of at least 5 years in order to implement the higher docu­ments of the State Planning System., W systemie budżetowym Republiki Kazachstanu, który koncentruje się na uzyskiwaniu korzystnych wyników, szczególne miejsce zajmują programy państwowe. Program państwowy to obszerny dokument określający główne kierunki polityki państwa w zakresie jej wdrażania, co jest bezpośrednio zwią­zane ze strategią rozwoju państwa jako całości i z koncepcją rozwoju poszcze­gólnych branż przemysłowych. W Republice Kazachstanu program państwowy to dokument planowa­nia strategicznego, zawierający zestaw planowanych czynności związanych z zadaniami, terminami, środkami, osobami odpowiedzialnymi za wdrażanie i z instrumentami polityki publicznej, które zapewniają – w ramach realiza­cji głównych funkcji państwowych – osiągnięcie priorytetów i celów polityki państwowej w zakresie rozwoju socjoekonomicznego i bezpieczeństwa naro­dowego. Innymi słowy program państwowy jest instrumentem państwowej regulacji gospodarki, który umożliwia osiągnięcie założonych celów poprzez użycie dostępnych zasobów. Programy państwowe są dokumentami natury międzystrefowej, między­sektorowej i międzyoddziałowej, które definiują cele i oczekiwane rezultaty odnośnie do priorytetów i kierunków strategicznych rozwoju państwa i są opracowywane przez okres minimum 5 lat w celu wdrażania wyższej rangi dokumentów Państwowego Systemu Planowania.

Introduction. In modern conditions of a difficult economic situation, tax institutions are the most important lever of the public administration system, responsible for the implementation of the revenue side of the state budget, which is behind the welfare of millions of Kazakhstanis. In this regard, the role of the audit of the efficiency of tax administration is increasing, as regulated by the Law of the Republic of Kazakhstan «On STATE audit and financial control». However, this direction is quite new and requires further improvement.Purpose of the research. The purpose of the article is to generalize and systematize theoretical approaches to the essence of tax administration, analyze domestic and foreign practice of its organization in the system of state audit and develop recommendations for improving efficiency.Research methods. The study was based on systems analysis, solving specific problems was achieved using comparative, statistical and graphical analysis, using ranking, grouping methods and modeling fundamentals.Results. The efficiency of the work of tax authorities, the completeness of collection of tax payments and, ultimately, the financial stability of the state depend on the efficiency of the organization of tax administration. In this regard, the mechanism of tax administration should be built rationally and consistently. Conducting a state audit of tax administration is a mandatory element of ensuring the completeness and transparency of budget revenues and the efficiency of using funds for administration.Perspectives. Based on the study of foreign experience in administration within the framework of governmental audit and the current state of digitalization of the economy, there is a need to refine indicators for assessing the effectiveness of the tax authorities, as well as to develop and implement the necessary electronic services.