Certain and predictable tax revenues are desirable by states to run fiscal policy smoothly and minimize any negative effects of business cycles. Over the last decades sizes of government budgets in most EU Member States have experienced rather small transformations. However, particular kinds of taxes contribute to that stability to different extent. Although, this matter is important from the perspective of state budget, it has not been analysed thoroughly before – especially in EU. Based on statistical analysis of macroeconomic data I calculated that revenues from payroll taxes feature especially low variability and positively influence the budget constancy. Changes over time are slightly bigger for taxes imposed on production. Inflows from taxation of income of corporations are particularly unstable. These findings may support policymakers in appropriate budget revenues design. Expansionary fiscal policy is believed to boost economic growth ( (Aschauer, 1989), (Munnell, 1990)). Public investments are traditionally believed to support long-term growth of economies (Barro, Government Spending in a Simple Model of Endogenous, 1990). On the other hand low taxes should support development of economy as well ((Engen & Skinner, 1992), (Daveri & Tabellini, 2000), (Karras & Furceri, 2009), (Padovano & Galli, 2001) or (Lee & Gordon, 2005) to mention only selected research). For example Romer and Romer estimated that a 1% increase in taxation relative to GDP induces reduced output of up to 3% over the following three years (Romer & Romer, 2007). Mountford and Uhling claimed that tax cuts - even if financed from budget deficit – are most effective from the perspective of economy growth (Mountford & Uhlig, 2008). Blanchard and Perotti found that tax shocks affect investment, consumption and output (Blanchard & Perotti, 2002). However, some empirical analysis failed to confirm significance of the relation between GDP and tax rates ((Easterly & Rebelo, 1993), (Mendoza, Milesi-Ferretti, & Asea, 1997)). The correlation between the level of the tax rate and output was found to be indeed negative but sometimes non-existing. These results are in line with common sense. However, in the long run high public spending cannot be combined with low taxes (assuming that low taxes transfer into smaller budget revenues). High public deficits, which may arise in consequence of expansionary fiscal policy, are eventually harmful for economic growth in the long-run. Therefore, satisfactory inflows from taxes are desirable. Maintaining balanced budgets is a typical objective of several world economies. Yet this requirement seems key for European Monetary Union states, which use single currency and hence lead common monetary policy [1]. To improve economic stability of those countries and to provide for at least impeded policy-mix tools, certain requirements related to fiscal policy were imposed on them. According to the so called Convergence Criteria (also known as Maastricht Criteria)(i) the ratio of the annual government deficit to GDP must not exceed 3 percent and (ii) the ratio of government debt to GDP must not exceed 60 percent. However, several Member States are struggling against high budget deficits which are followed by excessive public debts. Most EU Member States have been returning to balance over last years and in 2017 almost half of them recorded government surplus. However, the budget deficit for the EU as a whole is still substantial and in 2017 amounted to 81.6% of its GDP. This is far more than before the crisis in 2007 when a figure of 57.5% of GDP was recorded. Moreover, although from peak in 2014 general government debt decreased on average in a number of Member States, still in 2017 as much as 12 out of 19 eurozone countries bound by the Maastricht criteria recorded debt above required level of 60% of local GDP. Identification of reliable sources of state revenues may provide a useful tool to cope with that issues.

At the current stage of the global development of inter-economic relations in the economy, Kazakhstan urgently needs to improve the mechanisms of influence of states on socio-economic issues. The introduction of state audit that meets international standards and includes an audit of financial statements, compliance and efficiency is also included in the Concept of a new budgetary policy of the Republic of Kazakhstan. The current model of government audit in Kazakhstan began in 2015 with the adoption of the Law of the Republic of Kazakhstan "About State Audit and Financial Control". In the studies carried out, many problematic issues of government audit are considered in depth: ways of introducing modern forms and types of audit and control, such as strategic audit, audit of the effectiveness of the use of budget funds, assessment of strategic plans of government agencies and the activities of the quasipublic sector and their impact on economic development. In general, state audit is seen as a holistic and independent assessment of the effectiveness of audit objects, covering not only financial issues, but also all areas of their activities with the presentation of effective recommendations based on identified deficiencies and proposals for risk management. This article discusses the theoretical foundations, models and types of governmental audit in the Republic of Kazakhstan, as well as the possibility of applying international experience in the development of the Kazakhstani model of governmental audit.

Б а с р е д а к т о р фил. ғ. докторы, проф., ҚР ҰҒА корр. мүшесі Қажыбек Е.З. Р е д а к ц и я а л қ а с ы:

The article presents an analysis of the innovation activities of the regions of the Republic of Kazakhstan, identifies the reasons that impede the formation of the innovation environment, in which the components of growth of regional competitiveness are still poorly developed. General approaches to the formation of the term "innovative environment" are analyzed. The authors of the article noted that the solution to the problem of forming an effective innovation environment lies in two interrelated planes, caused, firstly, by the need to create external conditions conducive to innovation development, which include a combination of institutions and organizations in the structure of national innovation systems. Secondly, the presence of objective prerequisites for the transition to an innovative development path for business entities. Particular attention is also paid to the use of competitive advantages of the regions of Kazakhstan. The authors suggested ways to create an effective innovation environment and improve the innovation partnership of all participants: the state, business, science and education. In assessing the innovation activity of the regions of the Republic of Kazakhstan, these indicators were used: expenditures on research and development, expenditures on technological innovations, output of innovative products per person in the region, etc., based on the results of the research a SWOT analysis was conducted, a model of innovative development of the enterprise was proposed, where the general strategic goals of the enterprise and the main directions of innovative development would be agreed.

Цель: в данной статье рассмотрена значимость и необходимость стратегического планирования для компании в строительной отрасли, планирующей дальнейшее развитие деятельности. Перед разработкой стратегии и ее реализацией важно провести анализ текущей ситуации, выработку рекомендаций, позволяющих улучшить систему стратегического планирования компании и способствующих увеличению выручки. Обсуждение: В статье предлагаются методы управленческого и портфельного анализа, которые выявляют нынешнее положение организации на рынке и дает информацию о текущих ресурсных возможностях компании. Данные виды анализа позволяют определить точку отсчета и являются базой для составления стратегии развития. Результаты: в рамках разработки успешной стратегии данная статья дает рекомендации, позволяющие улучшить систему стратегического планирования компании, способствующие увеличению выручки. Этим методом служит достижение конкурентных преимуществ за счет стратегии лидерства в издержках, дифференциации, фокусировании и стратегии первопроходца.Ключевые слова: стратегия компании, стратегический потенциал, портфельный анализ, управленческий анализ, конкурентные преимущества. ВведениеВ настоящее время рынок строительных услуг представляет собой сложный механизм, который подвержен частым изменениям. Для успешного функционирования компании перед ней появляется необходимость в наличии плана действий в ответ на изменение рыночных условий. Данный план действий представляет собой стратегию, которая является основным АНАЛИЗ References