A. S. Narynbayeva

Program lending is one of the key instruments of state regulation and financial support for the agro-industrial complex, ensuring the sustainable development of agriculture and strengthening the country’s food security. In the context of structural transformations in the agrarian sector, the effectiveness of existing targeted financing mechanisms, taking into account regional specifics, becomes particularly significant. The objective is to substantiate priority directions of the management system for concessional investment in agrarian business under conditions requiring increased investment attractiveness of the sector, expanded access of agricultural producers to borrowed funds, and growth of economic stability of the agrarian sector. Methods include content analysis of regulatory legal acts in considering the institutional foundations of credit programs, statistical data on the volume and structure of concessional investments to assess the dynamics of distribution of financial resources among economic entities, and monitoring of the state of agroindustrial production in studying institutional, budgetary, and organizational constraints of state support measures. Results – the main problems reducing the effectiveness of targeted lending ser vices are identified, including lengthy approval periods, limited monetary limits, seasonality of farmers’ incomes, insufficient level of process digitalization, low borrower awareness, and imperfection of credit risk control methods. Proposals are substantiated to simplify investment support procedures, increase the number of guarantee instruments, introduce a unified digital platform, online monitoring, and stimulate lending at the processing stage, as well as in supply chains of the agro-industry. Conclusions – the role of social-entrepreneurial corporations as regional operators of program lending is emphasized, along with the need to diversify funding sources, expand borrower coverage, and support innovative projects.

Innovations in the agro-industrial complex require effective mechanisms of state support, in particular – preferential financing. The article examines current trends and prospects for the development of the preferential lending system in Kazakhstan’s agrarian sector as one of the key instruments for stabilizing agriculture. The goal is to justify directions for providing concessional loans to agricultural production, food, and processing industries in order to ensure food security, increase the investment attractiveness of the sector, and enhance its economic resilience. Methods – the methodological basis includes content analysis of regulatory legal acts, statistical data on credit volumes, and current subsidy programs; monitoring of the current state of the agricultural sector and evaluation of the effectiveness of government support measures for agricultural enterprises; the economic-statistical method was used to process data characterizing the dynamics of loans issued at below-market interest rates; scientific approaches and principles of managing preferential credit lines were also applied. Results – the main problems hindering the choice of optimal preferential conditions were identified: imbalance in selection criteria, complexity of subsidy procedures, and regional differentiation in access to financial resources. Proposals were developed to simplify procedures, enhance transparency, digitalize the application system, and optimize credit support services. Conclusions – the author concludes that it is necessary to update the regulatory framework of government programs in accordance with the real needs of agricultural entities. Preferential financing is a strategic tool for modernizing the agro-industrial complex, improving the socio-economic situation in rural areas, and increasing the competitiveness of domestic products on both domestic and foreign markets. It is essential to expand the list of credit institutions and the range of loan products offered, taking into account the interests of all types of rural economic entities.

The study aimed to develop a standardized map of business processes as a basis for creating a production program for livestock activities and their financial modeling at enterprises in Northern Kazakhstan. General scientific and empirical research methods were applied, including logical and systematic approaches, generalization, analysis, synthesis, comparison, and calculations for data collection and processing. The specific conditions and practices of raising, fattening, and breeding livestock in Northern Kazakhstan were summarized and incorporated into the development of the business process map. The developed map reflects the components of the livestock system, detailing a sequence of tasks and procedures carried out using input resources. The research results make an original contribution by addressing key scientific and practical issues in livestock organization: the specific features of livestock business processes have been clarified; a standardized business process map has been developed; and a definition of business processes in livestock farming has been provided. The research results can be applied in the planning of production programs, financial modeling of business processes, and assessing their efficiency.

Мақалада Қазақстанда көміртегі салығын енгізудің алдындағы мән-жайлары ашылады. Авторлар оны енгізудің шетелдік тәжірибесін және отандық экологиялық салық салудың ретроспективасын ұсынады. Осылайша, 1991 жылы көміртегі салығын алғаш енгізген Швецияда көмірқышқыл газының шығарындылары 25 % - ға қысқарды, ал оның экономикасы 75 % - ға өсті. Көміртегі салығы атмосфераға парниктік газдар шығарындыларын азайтудың экономикалық тиімді әдісі ғана емес, сонымен қатар таза энергия көздеріне көшуді ынталандыруға бағытталған саяси стратегия болып табылады. Зерттеу нысаны ретінде көміртегі салығы әлемдік және отандық тәжірибеде қолданылатын негізгі жасыл қаржы құралы ретінде анықталды. Мақалада оны енгізудің қазақстандық экономика үшін артықшылықтары мен кемшіліктері ашылған. Зерттеу барысында Қазақстанда ұзақ жылдар бойы басқа салықтармен салыстырғанда экологиялық төлемдерден мемлекеттік бюджетке түсетін түсімдер елеусіз қалғаны анықталды. Көміртегі салығын енгізу жақын арада қажет, өйткені отандық экспорттаушылар жақын арада Еуроодақ бюджетіне шекара салығын төлеуге мәжбүр болады. Қазақстандық өнімнің бәсекеге қабілеттілігін қамтамасыз ету үшін 2023 жылы «Қазақстан Республикасының 2060 жылға дейінгі көміртегі бейтараптығына қол жеткізу Доктринасы» қабылданды. Авторлар таяу болашақта жасыл салық салуды дамытудың негізгі бағыттарын ұсынды. Негізгі сөздер: көміртегі салығы, экологиялық төлемдер, салықтық жеңілдіктер, парниктік газдар шығарындылары, көміртегі квоталары, көміртегі бейтараптығы, декарбонизация.

The development of a tourist and educational cluster can play a significant role in ensuring the sustainability of universities. By collaborating with tourism industry partners to undertake research projects that address sustainability, tourism trends, and emerging educational needs, both parts will gain in terms of competitiveness. There is a close relationship between education and tourism, due to the common goals. This article shows the reasons for the interaction between education and tourism and the results of their clustering. A methodological approach to the definition of the concept of ‘tourist-educational cluster’ is proposed. The contribution of the tourism industry to the development of theories and methods of active learning is noted. The potential of using pedagogical technologies in promoting tourism products is shown.

The goal is to show potential ways, methods and approaches for adapting the international experience in creating a digital platform of the Eurasian Commodity Distribution Network (hereinafter ECDN) of the Eurasian Economic Union and other countries, used to further borrow best practices as a guarantee of food security and a catalyst for export activity. Methods – content analysis, economic and statistical, evaluation and comparison, analytical. Results – technologies and units of UCDN of the EAEU, the Republic of Tajikistan (RT) and the Republic of Uzbekistan (RU) are proposed. The sectors and trends of digitalization of the economy of foreign countries, benefits and risks of this process, which must be taken into account when developing eagriculture of the republic, are considered. The directions, characteristics, areas of application and distribution of digital business processes in agricultural sector are indicated, allowing to increase the added value. An analysis of trends in the information and communication system of the AIC of developed countries confirms that their experience can be successfully used in promoting digital transformation in the agro-industrial complex of the EAEU, Tajikistan and Uzbekistan. Conclusions – the level of development of the digital platform of the Eurasian commodity distribution network is still at the stage of formation. A fully formed supra-country and effectively operating supra-state Platform has not been identified. Subject to deep economic and political integration of the member states of the Eurasian Economic Union, the Republic of Tajikistan and the Republic of Uzbekistan, a project of a digital open integrated system for managing the flow of agricultural products on the territory of the EAEU from the manufacturer through the entire logistics cycle to retail can be developed and implemented. Building a single transport and logistics chain, increasing storage capacity, creating a mechanism for managing commodity and material flows will help increase the scale of mutual trade and stimulate exports.

Main problem: Currently, there are various socio-economic and environmental problems in the development of rural regions, among the key ones: access to basic services, lack of transport connectivity, inadequate social, housing infrastructure, and others. Achieving sustainable development of the territory is one of the important priorities, which is of great importance for any state. Sustainable development is understood as harmonious development from the perspective of the economy, social sphere and ecology. At the same time, the sustainable development of socio-economic and natural systems is not possible if many factors and conditions are not taken into account that can directly affect the current state and long-term sustainability of their functioning and interference is not created on these processes within the framework of the implementation of various policies by the state. Purpose: In this regard, the purpose of this study is to identify and study the key factors that determine and contribute to the balanced development of rural regions of the country in the context of sustainable development goals and objectives. Methods: Empirical methods of economic cognition, methods of induction and deduction, synthesis, as well as logical methods were used in the framework of scientific research. Results and their significance: When classifying significant factors that influence the formation of sustainable rural development, it is necessary to take into account an essential feature of sustainable development – a harmonious combination of economic, social and environmental components of social development. Taking into account the logic of this study, based on the variety of factors contributing to the sustainable development of rural a reas, their systematization has been carried out.

As the research aim, the authors analyze theoretical and practical directions of increasing the competitiveness of products of agro-industrial complex of the republic and give recommendations on the formation and development of its competitive advantages. The article shows the problems of the industry that require accelerated decision-making. The key task is, first of all, refusal from the raw material orientation in agricultural sector, production of high-quality exportoriented agricultural products. In a pandemic, the public support of the regions largely determines the level and quality of life of their population. Food import and export volumes are considered. The conclusion on the need to improve measures aimed at increasing export potential of agricultural enterprises is made. Forecast of production of ready-made feed for farm animals is presented, taking into account the use of innovative technologies, which will contribute to the increase in the population number of cattle and its productivity. It is noted that in order to establish mutual interests of the State and small businesses, the growth of regional economic potential, efficient use of resources of local and republican budgets, consulting services are important, in particular, holding of consulting and training workshops, training programs. The necessity of a wide range of scientific research on the issues of development of country's agro-industrial production and ensuring the availability of knowledge of modern technologies through scientific and information support for agricultural producers, which allows to increase the competitive advantages of agri-industrial complex on domestic and foreign markets, has been justified. The forecasts of production and demand for agricultural products are calculated according to scientifically grounded norms per capita.