This article discusses aspects of the transformation of tax legislation in the context of digitalization. The experience of foreign countries, the main forms of tax incentives are studied, the possibilities of their impact are demonstrated, and at the same time the need to create new areas of the tax mechanism is determined. The effectiveness of the functioning of the state’s tax system is determined by its ability to ensure full and continuous receipt of tax payments to the budget system in order to finance public expenditures. Taxes are one of the most important conditions for the economic stability of any state, since the tax system of any country is one of the most important tools for managing not only the socio-economic functions of the state, but also the system of economic regulation as a whole. Taxation has always been and remains a necessary condition for the existence of the state, the most important instrument of economic policy, contributes to improving economic competitiveness and ensures the exercise of fiscal sovereignty. Tax legislation is a dynamically developing branch of law. This is true, because the tax legislation reflects the country’s policy on taxation and, accordingly, reflects the priorities of society in this area, which vary depending on the stage of development of society. Thus, in accordance with the changes taking place in the world, a set of measures aimed at improving tax legislation in the context of digitalization will be considered.

The article is devoted to one of the key problems of the modern theory of law - the hierarchy of normative legal acts. The points of view that exist in the legal literature on the concept of hierarchy in positive law are studied. The author comes to the conclusion that it represents the ratio of normative legal acts, which are arranged in a certain vertical sequence, as their legal force decreases, and implies the correspondence of acts of each lower level to acts of higher levels. A critical analysis of the Constitution of the Republic of Kazakhstan and the Law “On legal acts” was carried out. It has been established that this Law, fixing the hierarchy of normative legal acts, in its separate provisions contains norms that are controversial and contrary to the Constitution. On the basis of the analysis carried out, proposals were developed to improve the Law “On Legal Acts”.

The development and implementation of effective legal protection systems to combat violation of intellectual property rights is an urgent problem of our time. This allows owners of intellectual property rights to stop the infringement of their rights and compensate for the losses incurred. The main goal of this article is to explain the need and importance of means of individualization of participants in economic activity for effective economic turnover. Therefore, in the modern period, when our state has become an active participant in the world market, interstate trade relations are rapidly developing, and the legal norms governing them are being brought into one system, there is an objective need for a comprehensive study of the means of individualization of business entities. When researching the topic, general scientific and individual scientific methods were used. Conclusions are drawn as a result of studying the practical value of the article, the formulation of proposals for amending and supplementing a number of legal norms in the field of intellectual property law.

The article examines the features of the study of the foundations and significance of evidence in the framework of legal proceedings. The emphasis is on the analysis of conceptual and practical aspects of the collection, evaluation and use of evidence in court proceedings. The main focus is on the mechanisms of proof and criteria for evaluating evidence, as well as the impact of these factors on the fairness and effectiveness of judicial proceedings. Various types of evidence, including written, oral and material, and their role in ensuring justice are considered. Both traditional and modern approaches to evidence are analyzed, emphasizing the importance of adapting the legal system to changes in information technology and digitalization. The article focuses on the importance of observing procedural guarantees and protecting the rights of participants in the judicial process in the context of evidence. The article highlights in detail the issues of the legal nature and classification of evidence, discussing how different legal systems approach the definition and use of different types of evidence. Special attention is paid to the issues of due process and the establishment of the truth in court proceedings, as well as the role and importance of the presumption of innocence in the context of judicial evidence.

The article discusses the need for the adoption of the law “On private detective activity”. The Republic of Kazakhstan claims to be a democratic, secular, legal and social state, the highest values of which are a person, his life, rights and freedoms. The State fulfills this obligation in various ways - by granting citizens the right to self-defense and necessary defense, to apply to law enforcement agencies for this purpose, to judicial protection of rights and freedoms, as well as by providing an opportunity to defend their rights and freedoms in other ways not prohibited by law. The need to introduce this type of activity is caused by the economic and political changes that have occurred in society since independence. The birth of a private form of ownership has led to the growth of a significant number of commercial structures, which state law enforcement agencies are unable to ensure information and other security. All this necessitates the emergence of such a new type of socially useful human activity - private detective work, which should receive a legal status with the adoption of an appropriate law. Back in 2010, the Head of State made a proposal to introduce the institute of private detective work in the republic [1]. In a Message to the People of Kazakhstan in 2012, the President of the Republic once again recalled the need to finalize the draft law on private detective work. The Majilis of the Parliament of the Republic considered the bill in 2015, but postponed it indefinitely. Although the introduction of the institute of private investigations will not require any budget expenditures, the law has not yet been adopted. This law is necessary for simple law-abiding citizens and individual entrepreneurs to exercise their constitutional rights, who, if necessary, can seek help not only from public but also private investigators.

The article highlights the problems of deviant, including delinquent, behavior of teenagers involved in criminal activity. In addition, the reasons for the occurrence of deviant behavior among teenagers, methods of combating them, and prevention issues were discussed here. In addition, separate concepts and features of teenagers involved in criminal legal relations were studied. Various aspects of delinquent behavior and the mechanism of its formation are considered in this article. Illuminated study of crime from a social point of view and problems of socialization of personality, environment affecting teenagers, problems of the environment concept of “criminal reputation”. In this work, a complex psychological-pedagogical approach to solving the problem of reducing the level of crime among minors is considered.

The article is devoted to the analysis of the content and significance of the institution of conditional early release from serving a criminal sentence imposed by a judicial authority. The paper focuses on the existing disagreements among scientists regarding the goals and objectives pursued by this institute. An important aspect is the need to integrate international universal standards into the field of penal enforcement legislation, including issues related to the password of convicts. The regulations formulate requirements concerning the preparation of persons released on parole for their social adaptation, as well as taking into account individual characteristics and the nature of the committed criminal offense when establishing probation supervision. The conditions under which it is possible to revoke password and other related aspects are also being considered. Within the framework of this study, an analysis of the key principles and criteria determining the expediency of applying the mechanism of password is carried out. In addition, the restrictions related to its use and the consequences of canceling this exemption are discussed, taking into account the obligations imposed on the person who was granted such an exemption. Among the last issues, controversial aspects stand out, in particular, concerning the commission of two or more administrative offenses by a person. It is indicated that conditional early release may be revoked in the case of a homogeneous administrative offense similar to a previously committed criminal offense. To substantiate the identified inconsistencies in criminal legislation, the international documents of the Council of Europe are analyzed, which, although they are advisory in nature, represent international standards in the field of protecting human rights and legitimate interests. In addition, this paper examines the practice of applying legislation by judicial authorities when considering applications for parole, as well as the legislative specifics of regulating public relations in this area in developed countries.

In modern conditions of globalization, crime, having gone beyond national systems, has become a matter of concern for the entire world community, including Kazakhstan. It is well known that it is not possible to minimize crime by criminal law measures alone. The main role here is assigned to preventive measures involving all subjects of crime prevention, whose activities do not achieve their goals and objectives. That is why, in order to increase efficiency, the authorized bodies are currently conducting normative work to review existing approaches in this area. In this regard, the author of the article gives an assessment of existing legislative and organizational and administrative preventive measures, as well as presents criminological characteristics of crime. Based on the analysis of statistical data and the current crime prevention system, the author of the article suggests a number of measures to improve legislation in the field of prevention. The results obtained could be useful in norm-setting activities and updating theoretical approaches in the field of crime prevention.

This article discusses criminal liability committed with the use of artificial intelligence (AI) for criminal purposes. The paper identifies such problems as a dynamically developing environment with the participation of artificial intelligence, which forms criminological risks, namely, obtaining information in telecommunications networks and information infrastructure facilities, which, as stated in the article, are not protected from any attacks. In the study, we rely on the scientific works of foreign and domestic authors, which were published in different periods of time on the study of artificial intelligence, as well as information disseminated by the media. Thus, based on this problem, the need for the introduction of regulatory regulation in the situation with artificial intelligence and protection from various attacks was considered.

The article analyzes the development of legal regulation of air transport safety in Kazakhstan. The stages of transition from the Soviet legal system to the national legislation, including adaptation of ICAO international standards, are considered. Special attention is paid to the changes in the regulatory framework after the ratification of the Chicago Convention and the role of ICAO in ensuring the safety of international civil aviation. Key legislative acts regulating air transport operation and safety issues are described. The authors emphasize the importance of introducing national aircraft de-icing regulations and improving the system of certification of aviation activities. A comparative analysis of criminal norms on air transport safety in the legislation of the USSR and Kazakhstan is also carried out. The article emphasizes the need for further integration with international standards and modernization of legal regulation of the aviation industry of Kazakhstan.