Аннотация
This study explores the institutional mechanisms supporting the implementation of the UN Sustainable Development Goals (SDGs) through the development of special economic zones (SEZs) in Kazakhstan’s tourism sector. Recognizing tourism as a key driver of non-resource- based growth, the research addresses how SEZs serve as a policy tool to align investment incentives with sustainable development priorities. The purpose of the study is to substantiate the feasibility of using the institutional mechanisms of Special Economic Zones for the implementation of Sustainable Development Goals in the field of tourism on the example of Kazakhstan and develop practical recommendations aimed at improving the management system. Emphasis is placed on SDGs 8 (Decent Work and Economic Growth), 11 (Sustainable Cities and Communities), and 12 (Responsible Consumption and Production). Using case studies of SEZ «Turan» and SEZ «Alatau», the article analyzes investment dynamics, public-private partnership (PPP) mechanisms, and environmental considerations. Comparative insights from Uzbekistan and Russia highlight the broader regional relevance. The study concludes with recommendations aimed at improving SEZ governance, enhancing transparency, and integrating environmental and social sustainability into SEZ planning and operations