Abstract
In the context of growing environmental challenges and increasing pressure on aquatic ecosystems, sustainable development of marine and coastal sectors is of strategic importance.The concept of the "blue economy" aims at an environmentally friendly and economically sound use of water resources, which requires adequate public policy instruments.Among these, tax incentives play a key role.This article analyzes the effectiveness of tax incentives in the "blue economy" of the Republic of Kazakhstan, taking into account global trends, institutional constraints, and sustainable development goals.The paper examines conceptual approaches to fiscal support for environmentally friendly marine industries, studies Kazakhstan's current tax legislation, and identifies gaps in its legal regulation.Particular attention is paid to a comparative analysis of foreign experience (Canada, Great Britain) in the field of tax incentives aimed at supporting "green" marine technologies, aquaculture, shipping, and coastal infrastructure.Based on the analysis, recommendations are proposed for adapting the best international practices to the national tax system.The results of the study highlight the need for a systemic review of Kazakhstan's tax policy in order to form a sustainable "blue economy" model that ensures a balance between environmental imperatives, social interests, and economic growth.