The article provides a comprehensive analysis of the current regulatory framework for legislative activity in the Republic of Kazakhstan. The authors examine the main legislative acts regulating the rule-making process, identify internal contradictions, gaps and institutional barriers. Special attention was paid to assessing the degree of compliance of the legislative system with the principles of effective public administration. In addition, the current state of digitalization of rulemaking, the main challenges – legal, ethical and technical, as well as the prospects for using artificial intelligence (AI) to automate the analysis, development, public discussion and monitoring of legislation will be considered. Based on the results of the study, specific proposals were proposed to eliminate the identified problems and improve the quality of the legislative process, in particular, to integrate AI, taking into account the principles of digital technology, open governance and human rights protection, including artificial intelligence (AI) in the transformation of the legislative process in Kazakhstan. The recommendations presented are aimed at improving the country’s legal system, increasing its adaptation to changes in the internal and external environment, as well as strengthening citizens’ trust in public authorities.

The article analyzes the claims of the tax authorities of the Republic of Kazakhstan against businesses concerning the invalidation of transactions for the purpose of excluding VAT and CIT offsets. It outlines the legal framework used by the tax authorities to justify their claims, including civil and tax legislation, and explores the most common procedural and evidentiary issues. Particular attention is paid to the role of the Electronic Invoice Information System (ESF IS), which allows tax authorities to monitor and challenge business transactions remotely. The author highlights both the risks posed by such claims to the investment climate and the frequent legal shortcomings in the tax authorities’ arguments. The article also provides practical recommendations and defense strategies for businesses to resist unfounded tax claims, including the collection of documentary evidence, witness testimonies, and a clear legal position. The importance of distinguishing tax law violations from civil law obligations is emphasized. The conclusions contribute to improving legal awareness among businesses and strengthening the protection of taxpayer rights.

The article examines the legal issues of developing Islamic insurance in the Republic of Kazakhstan. Theoretical foundations of Islamic insurance and its differences from traditional insurance are analyzed in detail. The purpose of the study is to analyze the current legal framework of Islamic insurance in Kazakhstan and identify mechanisms for its improvement. The main research directions include: consideration of the theoretical foundations of Islamic insurance, identification of gaps in national legislation, analysis of ways to implement Sharia standards, and adaptation of international experience. The scientific significance of the study lies in the comprehensive analysis of the legal issues related to the development of Islamic insurance in Kazakhstan. The practical significance is that the improvement of the legal foundations of Islamic insurance will make it possible to diversify the financial market and expand public access to financial services in accordance with Islamic principles. The study employed methods of comparative legal analysis, analysis of regulatory legal acts, examination of international experience, and a system-structural approach. The results of the study revealed the main legal barriers to the development of Islamic insurance in Kazakhstan. These include: the absence of a special law, inconsistency of Sharia standards, and peculiarities of tax and accounting regulation. In addition, proposals were developed to introduce legislative amendments, strengthen the status of the Sharia council, and implement international standards.

The introduction of digital technologies into all spheres of society necessitates the study of individual aspects of the penetration of digitalization into the system of national law. The positive effects that digitalization can bring to this area, on the one hand, include the optimization of the national legislative framework, on the other – the processes of digitization of the legal system and the use of innovative technologies in legal activity that increase its transparency, efficiency and security. The purpose of this article is to disclose the main problems and prospects of the sphere of national law of Kazakhstan, as well as to determine the key trends in the development of individual branches of law in the context of digital transformations. The methods of analysis and synthesis, statistical analysis, comparison were used in the study. The results of this include a description of the main innovations in the national legislation of the Republic of Kazakhstan concerning legal digitalization. The main directions of the implementation of state policy in the field of legal transformation were studied. Based on the formulated results of the conducted research, the main challenges and prospects for national law in the context of digitalization are identified, and the directions for further development of individual branches of law are revealed. The indicated results of the research can be applied in the field of public administration in order to improve the effectiveness of their decisions regarding the transformation of national law in the context of digital transformations.

The article analyzes in detail the legal norms of the labor legislation of the Republic of Kazakhstan concerning labor discipline and disciplinary responsibility, both from a theoretical and practical point of view. The purpose of the study is to reveal the content and legal nature of the institutions of labor discipline and disciplinary responsibility, to assess their impact on law enforcement practice, as well as to identify legal gaps and regulatory contradictions in the regulation of labor rights. The authors evaluates their legal technique, effectiveness and legal transparency by conducting an in-depth legal analysis of the relevant norms of the Labor Code of the Republic of Kazakhstan. In addition, they draw attention to unnecessary formalities and legal shortcomings in the procedures for violating labor discipline and imposing disciplinary penalties. The results of the study substantiate the need for systematization and improvement of law enforcement practice, determining the importance of harmonizing national labor legislation with generally recognized standards of international labor law. The practical significance of the study is determined by the evidence of the need to increase the level of protection of the rights and legitimate interests of labor participants by increasing the effectiveness of mechanisms for the legal regulation of labor relations.

The Certificate of Completed Work under a contract for services holds significant importance in the legal context, serving as a document that confirms the fact of work performed or services rendered, as well as the fulfillment of the parties’ contractual obligations. This article examines the legal status of such certificates in the judicial practice of the Republic of Kazakhstan, where they are analyzed as legal instruments confirming the actual performance of work (services). The regulatory framework governing certificates of completed work is closely linked to the fundamental principles of civil law, such as the fulfillment of contractual obligations and the protection of infringed rights. However, the legal nature of such certificates remains a matter of debate, as judicial practice in Kazakhstan demonstrates a variety of approaches to recognizing unilateral certificates of completed work as valid. On the one hand, a certificate may be regarded as confirmation of contractual performance; on the other, it may be treated as a transaction that entails legal consequences for the parties. Particular attention is given to issues related to proving the fact of work completion and the proper preparation of the corresponding documents. The article analyzes the impact of certificates of completed work on the legal relationships between the parties, their use as evidence in court proceedings, and their role in law enforcement practice. The legal status of certificates of completed work requires clearer legal regulation, driven by the need to eliminate legal uncertainty in order to prevent disputes over such documents.

This  article presents a comprehensive legal and scientific analysis of the institution of adoption within the civil proceedings system of the Republic of Kazakhstan. Adoption is considered not only as a legal act that establishes  kinship between the adopter and the child but also as a form of social adaptation for minors left without parental  care. The study covers both substantive and procedural aspects of adoption, which is conducted exclusively through  court proceedings within the framework of special procedure. Based on the analysis of current legislation, judicial  practice, statistical  data from 2020 to 2024, and academic sources, the article identifies key issues related to adoption, including cases of fictitious adoption. Special attention is paid to the legal status of interested parties,   classification of contentious situations, and legislative  gaps  concerning  the invalidation of adoption decisions. The scientific novelty of the work lies in the formulation of an original concept of fictitious adoption as an independent ground for declaring an adoption invalid. The authors propose concrete measures to improve the current legislation: introducing  a specific article into the Code «On Marriage and Family», clarifying the powers of interested parties, and regulating post adoption monitoring procedures. The article concludes with the necessity of comprehensive legislative reform to  strengthen judicial oversight, protect children’s rights, and prevent misuse of the adoption system.

The article examines the substantive and procedural aspects of the public order clause, which has become classic for all countries. The application of this clause gives grounds for the judicial authorities of the state to recognize the decision of a non-governmental dispute resolution body as illegal or to refuse to recognize a foreign arbitration act; or to refuse to issue a writ of execution for such decisions. The Constitutional Court of the Republic of Kazakhstan recommended that the Government consider the possibility of clearly formally legally securing the definition of the term «public order» in the Law of the Republic of Kazakhstan «On Arbitration» «in order to ensure its formal certainty and clarity». The relevance of the topic is due to the increase in appeals from participants in arbitration proceedings for the issuance of writs of execution for arbitration decisions and a large number of appeals to cancel arbitration decisions. In particular, complaints are justified by a violation of public order, or the courts independently see in the legal relationship under consideration facts of violations of public order and in the absence of a foreign element. The novelty of the topic is due to the lack of scientific publications in modern legal literature of Kazakhstan on the legal essence of the content of public order, its legal definition; consideration of examples of the application of the clause on public order in judicial practice. The main conclusions of the study are the recognition of the term «public order» as an evaluative category subject to individual qualification in each case by the courts. The results of the analysis indicate a trend in the judicial practice of Kazakhstan of cases challenging arbitration decisions on the grounds of violation of public order with the participation of residents of Kazakhstan.

Planning the investigation of criminal cases related to mining accidents plays a crucial role in effectively organising investigative work. It contributes to a prompt, objective and comprehensive clarification of the circumstances of the incident. Also, it allows for the determination of the optimal set of organisational and priority investigative measures. This approach includes immediate formulation of investigation tasks; putting forward and verifying versions of the causes of accidents of a criminal nature; developing methods and tactics for verifying them; widespread use of scientific and technical means and rational tactical decisions. Particular attention is paid to creating an algorithm of necessary investigative actions when drawing up a plan; the specifics of conducting a mining and technical examination; questioning representatives of the mine management and engineering and technical personnel. Based on the analysis, the authors propose specific measures to improve the methodology and planning of accident investigations at mining enterprises. 

The article examines the role and functions of private detectives in contemporary society and analyzes the risks of human rights violations associated with their activities. It is noted that in many countries the institution of private investigation is legally regulated, and private detectives are widely engaged in information gathering on behalf of clients, complementing the work of law enforcement agencies. At the same time, the lack of clear legislation may lead to abuses and violations of civil rights and freedoms, especially the right to privacy. The purpose of this study is to identify the risks to human rights in the activities of private investigators and to justify the need for normative regulation of their status in the Republic of Kazakhstan. A comparative analysis of foreign legal approaches to the regulation of private investigation has been conducted, along with an assessment of the current legal vacuum in Kazakhstan. The study reveals that, despite the recognition of the need to adopt a special law on private detectives, no such legislation exists in Kazakhstan to date. The discussion substantiates the necessity of establishing a legal framework to balance the interests of clients in obtaining information with the protection of public interests and human rights. The article proposes recommendations for the development of a law on private investigation activities, incorporating international standards, including licensing procedures, ethical norms, and accountability mechanisms, aimed at minimizing risks to human rights.

The article discusses the most frequently used cases of civil transactions as a means of fraud specified in Article 190 of the Criminal Code of the Republic of Kazakhstan. In particular, the issues of distinguishing between fraud in the field of entrepreneurial activity and non-fulfillment or improper fulfillment of contractual obligations are raised, effective ways to solve them correctly are sought, and specific proposals are made. In the course of the study, civil law transactions were identified as ways to commit fraud, and the issues of the close relationship of fraud with Civil Law relations were raised. The relevance of this topic lies in the fact that, without actually doing business, but with the aim of embezzlement of other people’s property, fraudsters deceive victims by concluding civil law contracts for the sale of goods, the performance of work, the provision of services, abuse their trust and evade criminal liability and punishment provided for fraud themselves. Despite the increasing number of cases of illegal legal appropriation of other people’s property through the conclusion of civil law contracts, deception of the owner by fraudsters and abuse of his trust for the implementation of a criminal game, at the moment there are no complaints or reports of citizens about fraud, on the basis of which criminal cases under Article 190 of the Criminal Code of the Republic of Kazakhstan remain unsolved and not investigated. The work examined the judicial practice of civil cases for non-fulfillment or improper performance of contractual obligations and criminal cases for fraud. Mistakes made in the activities of criminal prosecution bodies and the court were reflected. Recommendations have been developed to improve forensic investigative practice and improve the efficiency of criminal prosecution bodies and the court.

This article addresses the issue of ensuring proportional protection of the rights of victims and suspects (accused persons) within the framework of criminal proceedings. The author emphasizes the importance of recognizing and enforcing the procedural rights of the victim at the stage of preliminary investigation on an equal footing with other participants in the criminal process. The absence of an effective mechanism and clear legal regulation for the provision of state legal assistance to victims creates an imbalance between the parties and undermines the fundamental principles enshrined in the Constitution. According to the author, eliminating this imbalance requires granting victims an expanded scope of rights comparable to those of suspects and accused persons in order to restore the principles of justice and legality. The article presents a comparative legal analysis of the criminal procedure legislation of Russia and the Republic of Kazakhstan, highlighting positive aspects of the Kazakhstani model recommended for adoption in the legal system of the Russian Federation. The relevance of establishing a Victims’ Compensation Fund in Russia, based on the example of Kazakhstan’s experience, is also substantiated.

The digital age, marked by the rapid development of artificial intelligence (AI), presents us with new challenges, especially in the field of intellectual property protection. AI creates both new opportunities for creativity and innovation, and unprecedented risks of copyright infringement, patent protection violations, and other forms of intellectual property infringement. The main objective of this research is a comprehensive analysis of legal mechanisms for protecting intellectual property rights in the context of rapid AI development, focusing on the Kazakhstani legal system and comparative analysis of international experience. The scientific significance of this work lies in the in depth analysis of a current and insufficiently studied problem – the protection of intellectual property rights in the context of AI. The research will contribute to the development of theoretical understanding of the legal regulation of intellectual property in the digital environment. The research employed a comprehensive approach, combining the analysis of legal acts with comparative and doctrinal analysis. A complete investigation revealed some problems in the legislation, namely, the absence of fundamental concepts related to AI. According to the authors, it is necessary to delve deeper into international practice, particularly that of the USA, examining both its legislation and case law. The practical significance of the work lies in the development of specific recommendations for lawmakers, law enforcement officials, and business representatives on improving the legal framework and law enforcement practices in Kazakhstan. The research results will help reduce the risks of intellectual property infringement, stimulate innovation, and create a more favorable environment for the development of the AI industry in the country.

In the modern legal framework, this area requires not only the improvement of regulatory mechanisms but also a conceptual transformation of agricultural policy towards environmentally and socially oriented models. This article examines the system of international and national legal mechanisms aimed at regulating sustainable agricultural practices, including organic farming as an institutionalized form of the agroecological approach. The aim of the study is to provide a comprehensive legal analysis of existing regulatory frameworks governing sustainable agriculture in the context of the right to food and the achievement of the Sustainable Development Goals. The study addresses the following objectives: to identify key international legal acts and institutional platforms ensuring global coordination in the field of food security; to analyze national approaches to the legal regulation of organic farming in the Republic of Kazakhstan and the People’s Republic of China; to identify structural legal barriers and deficiencies in the implementation of ecological requirements in the agricultural sector. The scientific novelty of the study lies in a multi-level (global and national) examination of law as a tool for agrarian transformation under complex challenges of food and environmental security.