In the current conditions of sustainable development, the main reason for the importance of creating tourism clusters in mountainous areas is determined by competitiveness, the availability of attractive tourist facilities, and the possibility of achieving economic development by increasing the number of tourists. This is due to the fact that recreational resources and landscape features of mountainous areas significantly increase the tourist potential of the territory and contribute to the development of tourism. In connection with this, Almaty agglomeration is one of the most favourable regions for the creation and development of the first mountain tourism cluster in the Republic of Kazakhstan. Therefore, the purpose of this study was to explore the opportunities and prospects of mountain tourism cluster development in Almaty agglomeration. The study began with a literature review of the theoretical and practical foundations of mountain tourism cluster formation. The main problems of the enterprises-participants of the mountain tourism cluster and ways to solve them became known in the course of a specially conducted interview. The interview was based on 4 questions pre-designed for tourism industry entrepreneurs participating in the cluster located in the agglomeration and 63 business managers voluntarily participated. As a result of the research the main problems of enterprises-participants of mountain tourism cluster in Almaty agglomeration are revealed and the structural model of mountain tourism cluster development is developed. The model was aimed at mobilising tourism and recreational facilities and service organisations into a unified environment that would form the basis for the formation and development of a mountain tourism cluster. As a competitive advantage of Almaty agglomeration the presence of unique picturesque wildlife, as well as the occupation of such types of active recreation as sports tourism and extreme tourism is defined. Thus, having studied the development potential of mountain tourism cluster in Almaty agglomeration, natural resources and attractions, as well as the current state of the tourism industry, the need to develop a state strategic plan for the development of tourism cluster in Almaty agglomeration was determined. The said plan should fully incorporate marketing strategies, infrastructure development, socio-economic development, environmental cleanliness and safety, and protection of stakeholder rights. The results of this study will be effective in creating a mountain tourism cluster in the Almaty agglomeration, attracting visitors from around the world and stimulating the local economy.

Research background:Since China is facing the dual challenges of environmental pollution and climate change, how to effectively deal with the collaborative reduction of pollution and carbon emissions (CRPCE) has become an important problem. Energy saving and emission reduction fiscal policy (ESER), as a green fiscal policy, plays an important role in solving China's environmental problems. Purpose of the article: The aim of this study is to analyze the direct impacts, mechanisms and spatial spillover effects of the ESER policy on the CRPCE through theoretical and empirical analyses, thereby providing practical and feasible fiscal-related policy proposals for developing countries like China to achieve low-carbon development. Methods: Difference-in-differences method (DID), spatial DID. Findings & value added: Based on panel data from 274 Chinese cities, this study analyzes the impact of ESER policy on the CRPCE. The findings demonstrate that the ESER policy effectively enhances the CRPCE. The mechanism analysis demonstrates that the impact of the ESER policy is realized by promoting green technology innovation, improving energy efficiency, and increasing industrial structure upgrading. The heterogeneity analysis demonstrates that the ESER policy can be more effective in enhancing the CRPCE when it is implemented in northern, resource-based, and high fiscal self-sufficiency cities. The spatial analysis results suggest that ESER policy attenuates the CRPCE of neighboring cities. In addition, the co-implementation of the ESER policy and the innovation policy is more effective in enhancing the CRPCE, but cities are required to implement the innovation policy first. This study broadens the research perspective on the synergistic effects of green fiscal policy in reducing pollutant and carbon emissions, and offers a useful guide for other developing countries on green fiscal policy.