Strategic Audit and Economic Efficiency of Tourism Development in Kazakhstan: International Practices and Policy Implications

The purpose of this study is to conduct a rapid audit of the effectiveness of government support measures in the tourism sector of the Republic of Kazakhstan and to develop recommendations for im-proving strategic control tools. The study employed methods of systems analysis, documentary re-search, induction, and statistical calculations. The informational basis included data from the tourism satellite account and reports from state programs. The analysis revealed a low level of budget fund utilization (in some subprograms less than 30%), a lack of correlation between the amount of funding and achieved results, and issues with the reliability and completeness of reporting. In 2024, actual funding of the State Program amounted to only 17.2% of the planned amount, while half of the target indicators were not achieved. Additionally, systemic shortcomings in the planning and evaluation of investment projects were identified. The conclusion proposes measures to update target indicators, integrate Sustainable Development Goals (SDGs) into efficiency audits, improve statistical accounting, and develop a methodology for assessing the effectiveness of subsidies. Implementation of these recommendations will enhance transparency and the efficiency of tourism sector development in Kazakhstan.