The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

Purpose: Today’s challenges underscore the importance of energy across all segments of life. This scientific paper investigates the multifaceted relationship between energy efficiency, energy import reliance, population heating access, renewable energy integration, electricity production capacities, internet utilization, structural EU funds, and education/training within the framework of economic development. Methodology: Using data from selected European countries and employing self-organizing neural networks (SOM) and linear regression, this research explores how these interconnected factors influence the journey toward a sustainable and prosperous economic future. Results: The analysis revealed a strong connection between energy efficiency and numerous socioeconomic factors of modern times, with most of these connections being non-linear in nature. Conclusion: As countries work toward sustainable development goals, prioritizing energy efficiency can contribute to improved quality of life, economic growth, and environmental sustainability.

This study examines the financial integration between Jordan and the BRIC economies (Brazil, Russia, India, and China) to determine whether long-term equilibrium relationships exist and to assess implications for portfolio diversification and policy. Drawing on daily stock index data from 01 January 2014, to 31 August 2024, the study employs econometric techniques, including Granger Causality tests, Johansen Cointegration, and Vector Autoregression (VAR). The stationarity of stock indices at the first difference level is confirmed through unit root testing. Results indicate minimal long-term cointegration between Jordan and BRIC markets, pointing to low integration and potential diversification benefits for institutional investors. However, short-term causal links—particularly between Jordan and the Russian and Indian markets—highlight these countries’ influence on Jordan’s stock fluctuations. The findings suggest that, in the absence of long-term cointegration, investors may mitigate risk by investing in less correlated markets, such as Jordan, while leveraging short-term partnerships with Russia and India. Additionally, the study provides valuable insights for business leaders considering strategic alliances with BRIC counterparts in sectors like technology, agriculture, and energy, and calls for future research into factors like regulatory frameworks and geopolitical stability that may limit long-term financial integration. These results have significant implications for institutional investors, business executives, and policymakers, suggesting targeted strategies for financial stability, risk mitigation, and economic collaboration.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.

State support for agriculture is a crucial tool for adjusting the competitive advantages of agricultural producers to a volatile market environment. In countries with diverse natural conditions for agriculture, however, the allocation of subsidies often focuses on bridging spatial development gaps rather than maximizing the return on inputs. To improve the efficiency of resource use in agriculture, it is essential to tailor subsidy criteria to regional disparities in agricultural potential. Using the example of Russia’s 81 administrative regions, the authors have tested a five-stage methodology for determining the support-generated parameters of output, efficiency, impact, revenue, and profitability. This methodology takes into account both natural and economic factors that contribute to the competitive advantages of each region. The study aims to identify the parts of the performance indicators, such as gross agricultural output and revenue, that are influenced by the amount of subsidies in five different types of territories, which are categorized by the cadastral value of their farmland. It has been found that the allocation of subsidies is not entirely based on the return on the funds allocated. There is a discrepancy between the competitive advantages of these territories in agricultural production and the amount of funds they receive through government support programs. The efficiency of government support differs significantly depending on the type of agricultural product produced in each territory. The approach developed by the authors provides a tool that policy makers can use when tuning the allocation of subsidies based on the differences in the agricultural potential of each territory.