Abstract
This article presents a comprehensive comparative legal analysis of criminal liability for economic crimes under the legislation of the Republic of Kazakhstan and the People’s Republic of China. The relevance of the study is обусловлена the transnational nature of contemporary economic crime and the necessity of harmonizing national approaches to combating it. The author examines the structure and systematization of provisions on economic crimes in the criminal codes of both states, identifies similarities and differences in the qualification of principal offences (including tax and financial crimes), and compares sanctions and law-enforcement mechanisms. Particular attention is paid to the institutional aspects of combating economic crime and to the issue of implementing international standards, in particular the provisions of the United Nations Convention against Corruption. The study concludes that the Kazakhstani model tends toward humanization of criminal policy and the encouragement of voluntary compensation for damage, whereas the Chinese model is characterized by strict centralization, a more repressive orientation, and the use of party-disciplinary mechanisms. The conclusion substantiates the necessity of striking a balance between the effectiveness of criminal prosecution and the protection of human rights, and outlines prospects for harmonizing the legislation of the two countries in light of international standards.