Abstract
Second-tier banks, often referred to as regional or local banks, play an important role in providing financial support and resources to various economic sectors, including tourism, as well, having both direct and indirect impacts on the growth and sustainability of these. The increasing contribution of the tourism industry to economic development necessitates a growing need for cooperation between different sectors - public, private and community - at all levels of service production, as it is a necessity for agreement and mutual complementation, considering the available opportunities and resources. Effective non-performing loan (NPL) management and support for the development of the tourism industry are important factors in ensuring the stability and sustainable growth of the tourism sector in the Republic of Kazakhstan. The impact of tourism on consumer lending is expressed in expanding the availability of tourism services, stimulating the development of the tourism industry and innovative financial solutions. This provides tourists with the opportunity to implement their travel plans, and also contributes to the development of the economy and the financial sector as a whole.