摘要：This article presents a brief analysis of the current state of the scientific and technological spheres in the Republic of Kazakhstan and the Republic of Lithuania. Based on the analysis of the conceptual apparatus and the study of scientific literature, approaches to the analysis of the scientific and technological spheres are presented. The article considers and analyzes the size of intramural R&D expenditures in Kazakhstan and Lithuania in 2016–2020, as well as their relation to gross domestic product. It is noted that the accounting of intramural R&D expenditures in Kazakhstan and Lithuania is carried out in full compliance with internationally recognized OECD standards – first of all, following the FRASCATI Manual, the main provisions of which are reflected in the legislation of the OECD countries regulating the implementation and development of scientific and technological policy. Information is provided on indirect tax incentives used in practice in Kazakhstan and Lithuania, the purpose of which is to increase the motivation of the business environment to implement and carry out R&D projects. The calculation of the growth of the level of intramural R&D expenditure in relation to GDP is carried out in this paper. Its performance will ensure the size of the indicator under consideration at the strategic levels in Kazakhstan and Lithuania. The authors’ proposals, the implementation of which will ensure the effective development of scientific and technological policy in Kazakhstan and Lithuania, are also formulated and supplemented.
