Ease of use and perceived usefulness have been underscored as predictors of user behavior. Furthermore, technological innovation is seen as a key to promoting key service features that develop service value for all users. However, past literature has not shown enough evidence to outline how these factors influence user satisfaction with electronic banking services. Thus, this research aims to examine associations between perceived usefulness, ease of use, perceived value, and satisfaction; it uses technological innovation as the moderator. Some 650 pieces of data, which were collected from bank users, were analyzed using a path analysis method. Results showed that perceived usefulness and ease of use predicted users' perceived value. Perceived usefulness, ease of use, and perceived value also influenced user satisfaction. Finally, technological innovation moderated a link between perceived value and satisfaction. Overall, technological innovation developed the electronic banking service's value leading to the improvement of user satisfaction.

Rapid technological and economic development has posed serious environmental threats, with toxic emissions and waste accumulation affecting both developed and developing countries. The environment is greatly impacted by the release of toxic substances into the atmosphere and the accumulation of waste. To address these issues, the article explores the potential of using the tax system to implement environmental policy, focusing on Kazakhstan's transition to low-carbon development. The study aims to highlight the significance of environmental taxes and explore ways to reduce greenhouse gas emissions by analyzing Kazakhstan's existing environmental taxes and CO2 emissions dynamics globally. To achieve this goal, the study employs a mixed approach, including a literature review and a statistical, comparative analysis of vehicle taxation policies in Kazakhstan, identified as one of the main sources of exhaust emissions. The significance of this work is underscored by the fact that, despite Kazakhstan's active participation in global climate initiatives, it remains the largest greenhouse gas emitter in Central Asia. Drawing on the experience of developed countries, which primarily address environmental issues through market mechanisms, Kazakhstan also needs to consider incentive mechanisms using tax instruments to ensure environmental safety and reduce the carbon footprint of its products. The study utilizes methods of comparison, analysis, synthesis, and summarization of scientific research and expert assessments. It is proposed to classify the transport tax as an environmental tax and improve its calculation by considering the vehicle's environmental class and year of manufacture. The practical significance of this work lies in isolating environmental taxes from other tax payments and clearly defining the directions for reforming Kazakhstan's tax system. Additionally, it is crucial to classify environmental taxes, develop usage methods, ensure proper distribution of revenues, and facilitate accurate international comparisons for sustainable development. Key words: environmental pollution, environmental tax, Pigouvian tax, the «polluter pays» principle, transport tax.

Subject. The article discusses the development of small businesses in the USA though supporting measures. Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA. Methods. We use the methods of analysis, synthesis and logic research through the creative data approach. Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study. Conclusions and Relevance. We conclude that the he apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.

This research examines the dual-pathway impact of Management Control Systems (MCS) on Company Performance (CP) in China’s liquor industry, with a focus on the mediating role of Organizational Culture (OC). The research aims to address gaps in understanding how MCS enhances both financial and non-financial performance through cultural mechanisms, a critical yet underexplored dynamic in heritage-based industries. Employing a mixed-methods approach, the research analyzes survey data from 497 firms using Structural Equation Modeling (SEM) and mediation analysis to test three hypotheses: (1) MCS directly improves CP, (2) MCS fosters OC, and (3) OC mediates the MCS-CP relationship. Key findings reveal that MCS significantly boosts CP (β=0.438, p<0.001), while OC partially mediates this relationship (indirect effect β=0.249, p<0.001). The novelty lies in demonstrating how MCS transcends operational efficiency to shape cultural assets, which in turn drive competitive advantage. This research advances contingency theory by highlighting sector-specific adaptations, such as digital MCS tools balancing tradition with market responsiveness, and offers practical insights for integrating control systems with cultural stewardship in traditional industries.

Subject. The article discusses the development of small businesses in the USA though supporting measures. Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA. Methods. We use the methods of analysis, synthesis and logic research through the creative data approach. Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study. Conclusions and Relevance. We conclude that the apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.