Z. U. Urazbayeva

In the context of increasing environmental challenges and commitments under the Sustainable Development Goals, the issue of effective environmental taxation is becoming particularly relevant for Kazakhstan. The article examines the current state of the environmental tax system, assesses its impact on environmental activities, and proposes a concept for modernization based on international experience and the specifics of the national economy. Economic and mathematical modeling is used to assess the potential for system reform in the context of sustainable growth.

The purpose of the written study is to study the relationship between the qualifications of the CFO and the nonlinear system of the firm’s internal control system. We used three indicators of the competence of the CFO: financial education, accounting, seniority, and education. Using the model of Kazakhstan companies registered on the stock exchange in 2023. In the methodology of the internal control system, in which stimuli cause a reverse response, the internal control system should be recognized as a nonlinear approach that can have a high impact if it has little impact. The results of this study show a negative relationship between the financial, accounting experience of a CFO and work experience under a nonlinear system of internal control, which indicates that firms with high-quality CFO are facing a nonlinear internal control system in business. A business management team with a large number of employees is associated with an effective internal control system. In addition, the political preferences of senior management directly and indirectly affect the quality of financial statements through the internal control system. Several reliability tests confirm our main results. The results show that a capable CFO can effectively implement a suitable subsystem. The results of the study of a nonlinear system of internal control in business, in terms of improving individual elements of internal control in companies, can be used by members of audit firms.

The effectiveness of management in agricultural sector of economy largely depends on the effectiveness of management decisions. The goal is to study the relationship between the linear and nonlinear internal control system (ICS) using the structure of the Committee (COSO) based on the model of agricultural enterprises of the Republic of Kazakhstan. Methods – multiple linear regression test. The paradigm of this study is the officials from the head of the farm to the head of the unit. Results – it has been established that linear and nonlinear relationships in the system control mechanism are characterized by multi-collinear, autocorrelation and heterocedastic testing, which will allow them to be adapted to the agricultural entities of the republic. The predictions were checked before the results of the multiple linear regression tests were obtained. It is shown that each economic entity has its own technological, economic and regional characteristics, which are reflected in the specifics of internal supervision. The authors note that any of its methods represents a template that requires specification, based on the specifics of the enterprise. Horizontal control involves accounting for costs, income and financial results based on developed plans (budgets) for the year with monthly data detailing. Vertical control is the analysis, regulation of expenses and income. The article defines organizational and methodological approaches to the creation and effective functioning of internal control systems in business entities in agricultural sector. To monitor its effective performance, standardization and documentation of procedures is necessary. Conclusions – the continuous monitoring system allows providing information and analytical support for situational approaches to managing an agricultural enterprise, integrating calculation, analysis, control and planning into a single self-regulatory mechanism, minimizing possible operational and financial risks.