Urzyaeva O.M.Ogarev Mordovian State University, Saransk, Republic of Mordovia, Russian Federation svk371@mail.ru
The lack of visibility is one of the problems in long-term planning of small businesses. Creating roadmaps helps in solving of that problem. In this paper, the author analyses and systematizes information on the roadmaps. The article considers the "roadmap" concept, highlights the types of road maps, approaches to the formation and implementation of roadmaps. The paper also provides the established Russian and foreign practice of road maps implementation, including at the legislative level, and also analyzes legislation adopted in the Russian Federation aimed at the formation and implementation of roadmaps. The paper considers the roadmaps developed by the Agency of Strategic Initiatives, and analyzes in detail the provisions of the "Improving tax administration" roadmap, its importance and relevance, especially for small business enterprises. The author identifies the basic goals and indicative indexes of that project, and analyzes the proposed measures to improve tax administration, taking into account the practical aspects of their application. The article considers in what way the "Improving tax administration" roadmap can solve the fundamental problems of accounting and tax accounting in the small business enterprises. In this article, the "Improving tax administration" roadmap is compared with the adopted Federal Law "On Accounting" of December 06, 2011 № 402-FZ. The author comes to a conclusion that developing roadmaps promotes small business development and improves conditions for doing business, which is beneficial for the economic development of the country.
Keywords: small business, roadmap, strategic initiative agency
References:
Deev A.A. [Roadmap as a tool for planning and monitoring strategic development of the Samara region’s machine-building complex]. Upravlenie ekonomicheskimi sistemami: elektronnyi nauchnyi zhurnal. Otraslevaya ekonomika,2011, no. 7. (In Russ.) Available at: Link.
Dzhemala M. Korporativnaya "dorozhnaya karta" – innovatsionnyi metod upravleniya znaniyami v korporatsii [Сorporate roadmap as an innovation method of knowledge management in corporation]. Rossiiskii zhurnal menedzhmenta – Russian journal of management, 2008, vol. 6, no. 4, pp. 149–168.
Ermakova Zh.A., Trishkina N.I. Dorozhnaya karta kak instrument realizatsii modernizatsionnogo partnerstva [Roadmap as an instrument of implementing modernization partnership]. Kreativnaya ekonomika – Creative economics, 2014, no. 1, pp. 96–104.
Tax Code of the Russian Federation. Part 2 of August 05, 2000 № 117-FZ. (as amended of July 21, 2014) (In Russ.)
RF Federal Law "On Accounting" of December 06, 2011 № 402-FZ. (as amended of December 28, 2013) (In Russ.)
Order of the Government of the Russian Federation "On Approval of the Strategy of innovative development of the Russian Federation for the period up to 2020" of December 08, 2011 № 2227-p. (In Russ.)
Decree of the President of the Russian Federation "On Long-term State economic policy" of May 07, 2012 № 596. (In Russ.)
Resolution of the Government of the Russian Federation "On Establishment of an autonomous non-profit organization "The Agency of strategic initiatives to advance new projects" of August 11, 2011 № 1393-r. (as amended of February 28, 2014) (In Russ.)
Resolution of the Government of the Russian Federation "Roadmap "On Improving tax administration" of February 10, 2014 № 162-r. (In Russ.)
Sinyagin A.K. Dorozhnye karty v gossektore: plan meropriyatii ili instrument strategicheskogo upravleniya [Roadmaps in the public sector: an action plan or a strategic management tool]. Byudzhet – Budget, 2014, no. 1, pp. 56–59.
Kostoff R.N., Schaller R.R. Science and Technology Roadmaps. IEEE Transactions of Engineering Management, 2001, no. 48.
