摘要：This article analyses the current environmental aspects and the mechanisms of environmental regulation in Kazakhstan with specific emphasis of Pavlodar Region for the development of tourism. The study showed that the environmental situation in Pavlodar Region requires the adoption of a number of activities and legal regulation for improvement and development of tourism. The improvement of tourism is very important for the regional budget and for the overall economic development of the area. It is argued that for the effective management and the development of the tourism industry, the existing taxation system that is the Tax Code of the Republic of Kazakhstan requires some amendments, sustainable development measures should put into the practice with the introduction of technological systems that based upon the use solar and wind energy, and “Green Economy” strategy should be implemented into the practical life and monitored effectively.
关键词：Pavlodar Region ; tourism ; ecology ; pollutants ; taxation
