ON THE NEED FOR CRITICAL ANALYSIS OF LEGISLATION IN THE FIELD OF STRATEGIC MANAGEMENT

The article justifies necessity of harmonization of terminology used in the Russian legislation. Legislative stage in the strategy formation is the prerogative of the Federal authorities. Critical analysis of Federal legislation detects problems of conceptual nature. Thus, the Russian legislation does not have harmonized definition of the term «strategy»; and the region as the object of strategic planning is regionally contradictorily identified in different sources. Problems of this phase determine the effectiveness of implementation of the strategies of any level. The criterion of efficiency is the policy across the full range of resources use, for example, the tax policy implemented by the RF entities reveals the strategic problems, the limits of powers of all levels of authorities, unilateral view on the territorial tax potential.

strategy, region, subject of the Russian Federation, strategic planning, strategic management, politics, metaphor, system, regional taxes, tax policy of the Russian Federation entity