TRANSFORMATION OF THE FISCAL SYSTEM IN THE FRAMEWORK OF THE FOURTH INDUSTRIAL REVOLUTION

The current stage of global industrial development focuses on such an advantage as innovation and the country's ability to concentrate such potential, which gives this country a predominance in the global arena. The vector of today's development is aimed at the formation of a qualitatively new production using technologies such as artificial intelligence and big data. Modern understanding of the industry has expanded to include not only manufacturing, but also high-tech information and communication services. Digital technologies contribute to the creation of unique products. The fact is that economic leadership in the future will belong to those countries that will be able to quickly and successfully implement the fourth industrial revolution (Industry 4.0). For Kazakhstan, this is a priority in the work of government agencies and the transformation of the fiscal system.

The purpose of this study is to identify the features of the fiscal system as a tool for stimulating information technology changes in industry. During the work, the hypothesis considered and tested that the maturity of Industry 4.0 affects financial performance through IBPP, SCP and customer service efficiency, enhancing the positive impact of customer efficiency on financial results.

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