pravoПравоприменениеLaw Enforcement Review2542-15142658-4050Dostoevsky Omsk State University10.24147/2542-1514.2020.4(4).35-45pravo-385Research ArticleПРИМЕНЕНИЕ НОРМ ПРАВА ОРГАНАМИ ГОСУДАРСТВЕННОЙ ВЛАСТИTHE LAW ENFORCEMENT BY PUBLIC AUTHORITIESОбратная связь - острая проблема правового регулирования публичных финансовPerformance information - the critical issue of public finance legal regulationhttps://orcid.org/0000-0002-2777-3615ШохинС. О.ShokhinS. O.

Шохин Сергей Олегович - доктор юридических наук, профессор, Заслуженный юрист Российской Федерации, профессор кафедры административного и финансового права.119454, Москва, пр. Вернадского, 76.Researcher ID: C-5244-2018

Sergey O. Shokhin - Doctor of law, Professor, Honoured Lawyer of the Russian Federation; Professor, Department of Administrative and Financial Law MGIMO University.76, Vernadskogo pr., Moscow, 119454.Researcher ID: C-5244-2018

doctorsos07@rambler.ruhttps://orcid.org/0000-0002-7029-5794КудряшоваЕ. В.KudryashovaE. V.

Кудряшова Екатерина Валерьевна - доктор юридических наук, ведущий научный сотрудник отдела финансового, налогового и бюджетного законодательства.117218, Москва, Большая Черемушкинская ул., 34.Researcher ID: D-2011-2009

Ekaterina V. Kudryashova - Doctor of Law, leading researcher, Department of Financial, Tax and Budget Legislation The Institute of Legislation and Comparative Law under the Government of the Russian Federation.34, Bol'shaya Cheremushkinskaya ul., Moscow, 117218.Researcher ID: D-2011-2009

ev_kudryashova@inbox.ruМГИМО МИД РоссииРоссияMGIMO UniversityRussian FederationИнститут законодательства и сравнительного правоведения при Правительстве РФРоссияThe Institute of Legislation and Comparative Law under the Government of the Russian FederationRussian Federation202008012021443545Copyright © Шохин С.О., Кудряшова Е.В., 20212021Шохин С.О., Кудряшова Е.В.Shokhin S.O., Kudryashova E.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://enforcement.omsu.ru/jour/article/view/385

Исследуется обратная связь как необходимое звено в управлении государственными финансами. Отмечается, что ключевая причина неэффективности обратной связи -пассивность пользователя информации. Приводятся примеры из зарубежной практики, которые демонстрируют положительные и отрицательные стороны применяемых подходов к учету обратной связи в публичной финансовой деятельности. В частности, обсуждается система рейтинговых оценок государственных программ в США и причины отказа от нее. Делается вывод о том, что на субъект управления, принимающий решения, законодательными средствами необходимо возложить обязанность оценивать информацию о результатах и использовать ее для принятия последующих решений.

The subject. The paper is focused on the study of the role of performance information in the decision-making process on public finance with particular accent on the legal aspects of the issue.The purpose. We aim to show that the performance results have a little impact on the public finance allocation in the next management cycle. Nowadays the financial resolutions are taken not on the basis of the results, but apart from them. The problem can be identified in many countries and currently discussed on the international level. We make an attempt to identify the main reasons for this. The research is elaborating the possible solutions for the problem and presenting possible amendments to the legislation.The methodology. The multidisciplinary approach is employed in this research as the problem is covered by different social sciences like law, economics and politics. The methods of analysis and synthesis are relevant for this paper. The examples and illustrations from different countries all over the world constitute the empirical part of the article.The main results and conclusions. The key reason for the omission or misuse of performance results in public finance is the passive role of the user of the performance information. There is a lack of legal incentives for using the performance results for those who take the financial decisions. Those who take the decisions in public finance governance should have an obligation to assess the performance information and use it for the further resolutions.Scope of the research outcome application. This research shall have substantial impact on the development of adequate legal model for the performance information use in public finance allocation. If the legal obligation to use the performance information is introduced it will have positive impact on the legal regulation of public finance in Russia. This can be relevant for the international studies of the issue and for the legal regulation of financial governance in other countries as well.

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The authors declare that there are no conflicts of interest present.