In this article the econometric analysis of panel data for insurance companies of the Republic of Kazakhstan from with a research objective of financial figure for profitability and influencing of factors defining profitability was performed. The article reveals the indicators that affect the profitability of insurance companies in order to further forecast. Independent variables were calculated using information on insurance companies of the Republic of Kazakhstan available in the public domains, mainly data from financial statements. The author reaches to prove that the data on insurance companies' obligations exert special influence on the evaluation of the profitability of the insurance company. The article suggests a methodical approach to measuring financial indicators of insurance companies based on panel data models, taking into account industry and individual differences. The research is carried out using the Gretl software package. Panel data models with fixed effects, panel data models with random effects were applied, and the most effective model was selected by the Hausman Test. As a result, it is proved that the profitability of the insurance company is affected by three indicators, two of which are calculated on the financial statements, including the financial leverage. This allows us to use these indicators in further forecasting the profitability and financial stability of insurance companies. Correctness of the assessment of profitability and forecasts are influenced by the correctness of data in the financial statements. The quality of models is limited by the quality of the financial statements of companies analyzed in this article.

The relevance of the article is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the Tax code of the Republic of Kazakhstan. Optimization of tax liabilities is a set of measures of economic entities aimed at reducing taxes and fees using benefits and provisions in accordance with the Tax code of the Republic of Kazakhstan. Tax planning is aimed at solving such tasks as increasing profitability and reducing tax liabilities. By disclosing accounting documents and tax reporting for tax structures, companies aim to optimize taxes and fees. For this purpose, business entities use tax planning, which provides for tax reduction based on the use of benefits in accordance with tax legislation. In general, optimization is any action aimed at improving the overall state. In the tax part, optimization involves combining tax indicators and improving the calculation of tax liabilities and the financial condition of enterprises based on them. One of the tools for optimizing taxes and fees, as well as tax planning, is the development of tax accounting policies. The tax policy discloses all the features of the company's taxes, as well as provides for the disclosure of tax documentation. The article also reveals the types of tax planning as strategic and tactical. Strategic tax planning is developed to optimize taxes and fees for the long term. Developing a plan for the current reporting period for specific types of taxes and fees means a set of tactical tax planning measures. In summary, it should be noted that the main goal of tax planning is to optimize tax liabilities and improve the efficiency of enterprises.

Currently, software products are widely used in the accounting system, which determine new directions for accountants to improve their skills in working with IT technologies. The study of new technologies that are necessary for the analysis of financial information of companies is relevant. The purpose of the study is to study modern technologies used in accounting, which are based on artificial intelligence. The scientific article deepens the concept of artificial intelligence and its use in accounting; the main mechanisms of using new technologies in accounting are considered; prospects for the development of the accountant's specialty are determined. In this study, modern information and analytical problems in accounting for accounting transactions are studied. When writing a scientific article, various methods were used, in particular, systematization, comparison and comparison. The originality and value of the research lies in the identification of modern trends in accounting automation. The novelty of the research is determined by the prospects for the development of the activities of the accountant profession in the light of the increasing use of accounting automation and the study of the main opportunities and negative aspects of the use of accounting software products. The practical significance of the conducted research is characterized by the subsequent development of solutions in the field of implementation of improved and automated accounting systems. In conclusion, new opportunities of information technologies for accounting are noted, the positive aspects of the use of artificial intelligence are highlighted.