The article considers the significance of the development of the institute of tax administration in the context of cardinal transformation of the tax system of Kazakhstan. To ensure the financial stability of the country it is necessary to ensure effective tax administration and optimization of the activities of tax authorities. The authors describe tax administration as a multifaceted socio-economic and political phenomenon reflecting the development of market infrastructure, improvement of public administration mechanisms and principles of civil society. The Ministry of Finance of the Republic of Kazakhstan acts as a key source of information for the formation of national tax policy and strategic planning. The article analyzes the indicators used to assess progress in achieving national goals, and considers the impact of reducing and simplifying administrative barriers. In addition, various forms and methods of tax administration are studied. In conclusion, the authors propose a number of principles of tax system design aimed at its optimization and further improvement.

This article is dedicated to the study of the multifaceted process of globalization, analyzing key concepts that shape the understanding of this complex phenomenon. The relationship between globalization and sovereignty is a central issue. Various theoretical approaches are considered, ranging from liberal theories that emphasize economic integration and interdependence to critical perspectives that highlight increasing inequality and the erosion of national borders. The impact of globalization on political, economic, and cultural spheres is examined, along with its consequences for nation-states and their ability to control internal processes. The authors focus on how to balance engagement in global economic and political processes with the protection of national sovereignty. The interconnection between these two aspects is explored. This article aims to provide a comprehensive overview of the main concepts of globalization and their impact on state sovereignty, identifying both opportunities and risks associated with this process and contributing to a deeper understanding of contemporary global politics.

This article examines the digital transformation of Kazakhstan’s legal system, focusing on the progress, challenges, and future directions of digitalization within the judiciary and related legal processes. Through a detailed analysis of recent initiatives, the study identifies significant improvements in efficiency, transparency, and accessibility brought about by digital technologies. However, the research also highlights the ongoing challenges, such as cybersecurity concerns and the need for a more robust legal framework to support these digital advancements. The findings provide valuable insights for policymakers and legal practitioners in Kazakhstan and other countries undergoing similar transitions and activities. The article also contributes to the broader academic discourse on the digitalization of legal systems, particularly in emerging economies. By offering practical recommendations and identifying areas for future research, this study underscores the importance of continued investment in digital infrastructure and legal reform to fully leverage the benefits of digital transformation and reforms in the legal sector.

This scientific article analyzes the composition of the criminal offense related to human trafficking. When writing a scientific article, the author analyzes the specifics of the qualification of criminal offenses related to human trafficking and distinguishes them from similar structures. Analyzes quantitative data on criminal offenses in this context, obtained from law enforcement agencies. Analyzes the elements of the composition of this criminal offense in accordance with the criminal legislation in force in the country. In the scientific article, the author also analyzed the statistical indicators that have developed in the world of human trafficking crimes. The reasons for the commission of crimes related to human trafficking and the conditions conducive to their widespread occurrence are also provided. During the writing of the scientific article, the author emphasized that crimes in this context are currently not decreasing.

The widespread digitalization that has encompassed all spheres of human life is also being integrated into the processes of gathering and examining evidence in criminal, civil, and administrative cases using specialized scientific knowledge, particularly in the fields of forensics and forensic expertise. This article explores types of computer crimes and their spheres of occurrence, as well as the emergence of a new type of evidence – “digital” evidence, specifically the “digital” trace. The article examines categories of digital traces and their carriers. It also includes a monitoring of the increase in crimes involving information and telecommunication technologies in Kazakhstan for 2022–2023 and 2023–2024, clearly presenting figures that indicate a growing trend in these types of crimes year by year. Given the increase in cybercrime and its rapid growth, along with the emergence of new types of evidence – “digital” evidence – the article proposes specific measures for investigating computer devices and systems, where a forensic definition of digital traces, their types, and methods of collection are outlined, along with the unification and regulatory standardization of digital databases for potential use in Kazakhstan and internationally. Additionally, measures are proposed for the digitalization of forensic and investigative fields, aiming to integrate them into unified AIPS (Automated Information Retrieval Systems) for the most effective tracking of digital traces (AIPS for forensic and forensic expert purposes).

With the Shanghai Cooperation Organization’s (SCO) progressive enlargement, its geographic scope extends from Central Asia to South Asia and adjacent regions. This broadening highlights the necessity of developing a standardized data governance architecture as the cornerstone for digital economic advancement within the SCO framework. The current landscape, characterized by heterogeneous regulatory approaches among member nations and insufficient multilateral coordination mechanisms, necessitates urgent institutional innovation. Three foundational pillars emerge for establishing this cooperative regime: Formulating cross-border data governance protocols; Creating multi-tiered legislative coordination structures; Implementing comprehensive collaborative security standards. Given China’s prominent role in digital transformation, it should proactively advance its strategic blueprint through multilateral platforms, proposing innovative solutions in SCO negotiations while fostering collective security paradigms that benefit all stakeholders.