pravoПравоприменениеLaw Enforcement Review2542-15142658-4050Dostoevsky Omsk State University10.52468/2542-1514.2021.5(2).109-119pravo-484Research ArticleПРИМЕНЕНИЕ НОРМ ПРАВА ОРГАНАМИ ГОСУДАРСТВЕННОЙ ВЛАСТИTHE LAW ENFORCEMENT BY PUBLIC AUTHORITIESПланирование публичных закупок как иммунитет бюджетного процессаPublic procurement planning as an immunity to the budget processhttps://orcid.org/0000-0002-7931-8497КикавецВ. В.KikavetsV. V.

Кикавец Виталий Викторович – кандидат юридических наук, доцент, заместитель заведующего кафедрой финансового права

117418, Россия, г. Москва, ул. Новочеремушкинская, 69

Vitaly V. Kikavets – PhD in Law, Associate Professor; Deputy Head, Department of Financial Law

69, Novocheremushkinskaya ul., Moscow, 117418, Russia

viking0071@mail.ruhttps://orcid.org/0000-0001-7510-382XЦареградскаяЮ. К.TsaregradskayaYu. K.

Цареградская Юлия Константиновна – доктор юридических наук, доцент, профессор кафедры финансового права

125993, Россия, г. Москва, Садовая-Кудринская ул., 9

ResearcherID: G-7651-2018

Yulia K. Tsaregradskaya – Doctor of Law, Associate Professor; Professor, Department of Financial Law

9, Sadovaya-Kudrinskaya ul., Moscow, 125993, Russia

ResearcherID: G-7651-2018

ukmsal@mail.ruРоссийский государственный университет правосудияРоссияRussian State University of JusticeRussian FederationМосковский государственный юридический университет имени О.Е. Кутафина (МГЮА)РоссияKutafin Moscow State Law University (MSAL)Russian Federation20210407202152109119Copyright © Кикавец В.В., Цареградская Ю.К., 20212021Кикавец В.В., Цареградская Ю.К.Kikavets V.V., Tsaregradskaya Y.K.This work is licensed under a Creative Commons Attribution 4.0 License.https://enforcement.omsu.ru/jour/article/view/484

Исследуется планирование закупок как основа стратегической взаимосвязи с бюджетным процессом, симбиоз которых способен минимизировать негативные проявления финансово-экономического характера, в том числе последствия таких кризисных ситуаций, как пандемия. Делаются выводы, что бюджетный процесс в России сохранил значительные бюрократические издержки, не позволяющие обеспечить оперативное доведение средств бюджета каждому заказчику; поскольку планирование публичных закупок как составная часть расходов бюджета по факту не взаимосвязана с его доходами, то такое планирование необходимо осуществлять исходя из потребностей заказчика в товарах, работах, услугах на более длительный период (5–10 лет).

The subject of the article is the research of public procurement in the context of budget expenditures efficiency.

The purpose of the article is to confirm or disprove hypothesis that public procurement planning is the basis of a strategic relationship with the budget process. Their symbiosis can minimize any negative manifestations of a financial, economic and socio-political nature, including the consequences of crisis situations such as a pandemic.

The methodology

The methodology. The authors analyze many Russian and western scientific articles and monographs from the point of view of the budget process and planning of public procurement.

The main results, scope of application. Planning of public procurement should be considered not as a separate need of one specific customer or a separate group of customers, but as a set of public consumption of all possible and necessary resources. The opposite approach will inevitably lead to additional budget costs for the elimination of consequences (natural, technological, etc.), associated, first of all, with the lack of a proper and clear understanding of the essence of planning public procurement and public demand for goods, works, services). Proper and carefully balanced procurement planning for all public needs not only ensures the immunity of the budget process for the current and subsequent periods, but also constitutes the basis for the prospective rational use of renewable and non-renewable resources, both internal (national) and external (foreign). This article has significant scientific and practical value. The study focuses on the key problem of public procurement in Russia-the lack of interaction between procurement planning and the budget process, pointing to the identified shortcomings of legal regulation that do not allow to quickly adapt to situational changes from outside. It is proposed to consider the introduction of strategic procurement planning for 5-10 years, which will not only determine the basis for financing public procurement from the budget, but also predict the revenues of the relevant budget, more accurately and correctly prioritize funding needs.

The findings of the study allowed the authors to formulate proposals and recommendations. Consideration of the planning of public procurement, taking into account the budgetary process, will make it possible to develop recommendations in terms of adjusting certain norms of Law No. 44-FZ, which would allow the most efficient use of budget funds, both planned in advance and urgent purchases.

Conclusions

Conclusions. A global crisis reveals the most pressing problems of governance of any state. The crisis obliges the government of any country to promptly analyze and rebuild the regulatory framework for effective financial, economic, social and political management. De-spite numerous reforms the budget process in the Russian Federation has retained significant bureaucratic costs that do not allow for rapid delivery of budget funds to each customer. The urgent need for rapid reallocation of budget funds for additional and priority purchases has shown the imperfection of the legal regulation of public procurement planning, which should be radically restructured. Since public procurement planning as an integral part of budget expenditure is not actually related to its revenues, such planning should be carried out based on the customer's needs for goods, works, and services for a longer period, which will allow a more meaningful and responsible approach to the issue of effective budget spending and overall resource consumption. Digital technologies in public procurement planning allow you to quickly compare all items of the plan with those planned and completed earlier in order to avoid duplication (unjustified repetition) of a similar purchase. Planning of budget purchases is not only an effective expenditure of budget funds, but also an efficient (lean) consumption of resources, including non-renewable ones.

Финансовое правоэлектронный бюджетпубличные закупкиконтрактная системаэкономический кризисбюджетный процессзарубежный опытбюджетное финансированиеFinancial lawelectronic budgetpublic procurementcontract system in the procurementeconomic crisisbudget processforeign experiencebudget financingReferencesMou H. Budgeting for efficiency? A case study of the public K-12 education systems of Canada / H. Mou, M.M. Atkinson, J. Marshall // Applied Economics. – 2019. – No. 51(34). – P. 3740-3757. – DOI: 10.1080/ 00036846.2019.1584380.Mou H., Atkinson M.M., Marshall J. Budgeting for efficiency? A case study of the public education systems of Canada. Applied Economics, 2019, vol. 51, iss. 34, pp. 3740-3757. DOI: 10.1080/00036846.2019.1584380.Sanger C. The new Budget process and its implications for tax policy making / C. Sanger // British Tax Re-view. – 2018. – No. 2. – P. 168–175.Sanger C. The new Budget process and its implications for tax policy making. British Tax Review, 2018, no. 2, pp.168-175.Abdellatif L.M. Transparency of law making and fiscal democracy in the Middle East / L.M. Abdellatif, M. Zaky, M. Ramadan, J. Mazahreh, I. Elghandour // Public Sector Economics. – 2019. – No. 43(1). – P. 49–77. – DOI: 10.3326/pse.43.1.5.Abdellatif L.M., Zaky M., Ramadan M., Mazahreh J., Elghandour I. Transparency of law making and fiscal democracy in the Middle East. Public Sector Economics, 2019, no. 43(1), рр. 49-77. DOI: 10.3326/pse.43.1.5.Talebi A. Governance of projects in public procurement of innovation a multi-level perspective / A. Talebi, D. Rezania // Journal of public procurement. – 2020. – 20 (2). – P. 187-206. – DOI: 10.1108/JOPP-01-2019-0005.Talebi A., Rezania D. Governance of projects in public procurement of innovation a multi-level perspective. Journal of public procurement, 2020, no. 20 (2), рр. 187-206. DOI: 10.1108/JOPP-01-2019-0005.Pastory P. Inter-governmental relations and procurement non-compliance in African local government systems Insights from Tanzania / P. Pastory // Journal of public procurement. – 2019. – № 19 (4). – P. 277-294. – DOI: 10.1108/JOPP-01-2019-0001.Pastory P. Inter-governmental relations and procurement non-compliance in African local government sys-tems Insights from Tanzania. Journal of public procurement, 2019, no. 19 (4), рр. 277-294. DOI: 10.1108/JOPP-01-2019-0001.Ambe I.M. A Public Procurement Blueprint for Socio-economic Development / I.M. Ambe // Lex localis journal of local self-government. – 2019. – № 17 (4). – P. 897-916. – DOI: 10.4335/17.4.897-916(2019).Ambe I.M. A Public Procurement Blueprint for Socio-economic Development. Lex localis-journal of local self-government, 2019, no. 17 (4), рр. 897-916. DOI: 10.4335/17.4.897-916(2019).Carvallo J.P. Exploring the relationship between planning and procurement in western US electric utilities / J.P. Carvallo, A.H. Sanstad, P.H. Larsen // Energy. – 2019. – № 183. – P. 4-15. – DOI: 10.1016/j.energy.2019.06.122.Carvallo J.P., Sanstad A.H., Larsen P.H. Exploring the relationship between planning and procurement in western US electric utilities. Energy, 2019, no. 183, pp. 4-15. DOI: 10.1016/j.energy.2019.06.122.Barboza L. Towards legal compliance in IT procurement planning in Brazil's Federal Public Administration / L. Barboza L., G. Cysneiros, R. De Souza // IEEE 24th international requirements engineering conference workshops (REW). – 2016. – Vol. 1. – P. 229-238. – DOI: 10.1109/REW.2016.046.Barboza L., Cysneiros Filho G., De Souza R. Towards legal compliance in IT procurement planning in Brazil's Federal Public Administration. IEEE 24th international requirements engineering conference workshops (REW), 2016, vol. 1, рр. 229-238. DOI: 10.1109/REW.2016.046.Касянчик П.И. Прокьюремент и государственные закупки / П.И. Касянчик // Вестник ИрГТУ. – 2011. –№4 (51). – С.153-157.Kasyanchik P.I. Procurement and public procurement. Vestnik Irkutskogo gosudarstvennogo tehnicheskogo universiteta = Proceedings of Irkutsk State Technical University, 2011, no. 4, pp. 153-157. (In Russ.).Каранатова Л.Г. Принципы и методы формирования системы управления государственными заказами / Л.Г. Каранатова // Управленческое консультирование. – 2010. – №2. – С.140-158.Karanatova L.G. Principles and methods of formation of the state order management system. Upravlench-eskoe konsul'tirovanie = Administrative consulting, 2010, no. 2, рр. 140-158. (In Russ.).Щербакова К.С. Особенности планирования государственных закупок / К.С. Щербакова // Молодой ученый. – 2014. – №16 (75). – С.294-296Shcherbakova K. S. Features of public procurement planning. Molodoi uchenyi, 2014, no. 16, рp. 294-296. (In Russ.).Turner M. Vaccine procurement during an influenza pandemic and the role of Advance Purchase Agreements: Lessons from 2009-H1N1 / M. Turner // Global Public Health. – 2016. – № 11(3). – P. 322-335. – DOI: 10.1080/17441692.2015.1043743.Turner M. Vaccine procurement during an influenza pandemic and the role of Advance Purchase Agreements: Lessons from 2009-H1N1. Global Public Health, 2016, no. 11(3), рp. 322-335. DOI: 10.1080/17441692.2015.1043743.Vlček V. Ensuring supplies of medicines during pandemics in terms of public procurement / V. Vlček // Central European Journal of Public Health. – 2018. – № 26(1). – P. 71-74. – DOI: 10.21101/cejph.a5150.Vlček V. Ensuring supplies of medicines during pandemics in terms of public procurement. Central European Journal of Public Health, 2018, no. 26(1), рp. 71-74. DOI: 10.21101/cejph.a5150.Buor J.K. Appraising the interactions between public-sector procurement policy and disaster preparedness / J.K. Buor // International journal of disaster risk reduction. – 2019. – Vol. 36. – P. 101-120. – DOI: 10.1016/J.IJDRR.2019.101120.Buor J.K. Appraising the interactions between public-sector procurement policy and disaster preparedness. International journal of disaster risk reduction, 2019, vol. 36, Article 101120. DOI: 10.1016/J.IJDRR.2019.101120.Sadiq A.-A. U.S. Procurement in the Age of COVID-19: Challenges, Intergovernmental Collaboration, and Recommendations for Improvement / A.-A. Sadiq, R. Kessa // American Review of Public Administration. – 2020. –№ 50(6-7). – P. 635-641. – DOI: 10.1177/0275074020942060.Sadiq A.-A., Kessa R. U.S. Procurement in the Age of COVID-19: Challenges, Intergovernmental Collaboration, and Recommendations for Improvement. American Review of Public Administration, 2020, no. 50(6-7), рp. 635-641. DOI: 10.1177/0275074020942060.Holtemöller O. Economy in Shock – Financial Policy is Holding Up / O. Holtemöller, S. Kooths, C. Michelsen, T. Schmidt, T. Wollmershäuser // Wirtschaftsdienst. – 2020. – №. 100(4). – P. 254-258. – DOI: 10.1007/s10273-020-2629-z.Holtemöller O., Kooths S., Michelsen C., Schmidt T., Wollmershäuser T. Economy in Shock – Financial Policy is Holding Up. Wirtschaftsdienst, 2020, no. 100(4), рр. 254-258. DOI: 10.1007/s10273-020-2629-z. (In Germ.).Freier R. Municipal Finances in the Corona Crisis: Effects and Reactions / R. Freier, R. Geißler // Wirtschaftsdienst. – 2020. – № 100(5). – P. 356-363. – DOI: 10.1007/s10273-020-2653-z.Freier R., Geißler R. Municipal Finances in the Corona Crisis: Effects and Reactions. Wirtschaftsdienst, 2020, no. 100(5), рр. 356-363. DOI: 10.1007/s10273-020-2653-z. (In Germ.).Gebhardt H. The German Public Finances in the COVID-19 Pandemic / H. Gebhardt, L.-H. Siemers // Wirtschaftsdienst. – 2020. – № 100(7). – P. 501-506. – DOI: 10.1007/s10273-020-2695-2.Gebhardt H., Siemers L.-H. The German Public Finances in the COVID-19 Pandemic. Wirtschaftsdienst, 2020, no. 100(7), рр. 501-506. DOI: 10.1007/s10273-020-2695-2. (In Germ.).Tsindeliani I. Influence of the budgetary law on state management in the conditions of the development of the digital economy / I. Tsindeliani, O. Gorbunova, T. Vershilo, V. Kikavets, O. Palozyan, K. Pisenko, E. Matyanova // Informatologia. – 2019. – Vol. 52, No. 1-2. – P. 17-27. – DOI: 10.32914/i.52.1-2.3.Tsindeliani I., Gorbunova O., Vershilo T., Kikavets V., Palozyan O., Pisenko K., Matyanova E. Influence of the budgetary law on state management in the conditions of the development of the digital economy. Informatologia, 2019, vol. 52, no. 1-2, pp. 17-27. DOI: 10.32914/i.52.1-2.3.Ahmad T. Coronavirus Disease 2019 (COVID-19) Pandemic and Economic Impact / T. Ahmad, Haroon, M. Baig, J. Hui // Pakistan journal of medical sciences. – 2020. – Vol. 36, no. COVID19-S4. – P. S73-S78. – DOI: 10.12669/pjms.36.COVID19-S4.2638.Ahmad T., Haroon, Baig M., Hui J. Coronavirus Disease 2019 (COVID-19) Pandemic and Economic Impact. Pakistan journal of medical sciences, 2020, vol. 36, no. COVID19-S4, рр. S73-S78. DOI: 10.12669/pjms.36.COVID19-S4.2638.Williams C.C. The coronavirus pandemic and Europe's undeclared economy: impacts and a policy proposal / C.C. Williams, A. Kayaoglu // South East European Journal of Economics and Business. – 2020. – № 15(1). – P. 80–92. – DOI:10.2478/jeb-2020-0007.Williams C.C., Kayaoglu A. The coronavirus pandemic and europe's undeclared economy: impacts and a policy proposal. South East European Journal of Economics and Business, 2020, no. 15(1), рр. 80-92. DOI: 10.2478/jeb-2020-0007.Andrew J. Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism / J. Andrew, M. Baker, J. Guthrie, A. Martin-Sardesai // Journal of Public Budgeting, Accounting and Financial Management. –2020. – Vol. 32, no. 5. – P. 759-770. – DOI: 10.1108/JPBAFM-07-2020-0096.Andrew J., Baker M., Guthrie J., Martin-Sardesai A. Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism. Journal of Public Budgeting, Accounting and Financial Management, 2020, vol. 32, no. 5, pp. 759-770. DOI: 10.1108/JPBAFM-07-2020-0096.Malinovsky A.A. State Support for the Russian Economy Affected by Covid-19 Consequences (Legal Aspects) / A.A. Malinovsky, D.M. Osina, E.N. Trikoz // Engineering Economics: Decisions and Solutions from Eurasian Perspective. Lecture Notes in Networks and Systems. Vol. 139. – Springer, 2020. – P. 283-287. – DOI: 10.1007/978-3-030-53277-2_33.Malinovsky A.A., Osina D.M., Trikoz E.N. State Support for the Russian Economy Affected by Covid-19 Con-sequences (Legal Aspects), in: Ashmarina S., Mantulenko V., Vochozka M. (eds.). Engineering Economics: Decisions and Solutions from Eurasian Perspective. Lecture Notes in Networks and Systems. Vol. 139. Springer, 2020. P. 283-287. DOI: 10.1007/978-3-030-53277-2_33.Patrucco A.S. Research perspectives on public procurement: Content analysis of 14 years of publications in the journal of public procurement / A.S. Patrucco, D. Luzzini, S. Ronchi // Journal of Public Procurement. – 2017. – № 17(2). – P. 229-269. – DOI: 10.1108/JOPP-17-02-2017-B003.Patrucco A. S., Luzzini D., Ronchi S. Research perspectives on public procurement: Content analysis of 14 years of publications in the journal of public procurement. Journal of Public Procurement, 2017, no. 17(2), pp. 229-269. DOI: 10.1108/JOPP-17-02-2017-B003.Heinrich F. Measuring corruption / F. Heinrich, R. Hodess // Handbook of global research and practice in corruption. – Cheltenham: Edward Elgar Publ., 2013. – P. 18-33.Heinrich F., Hodess R. Measuring corruption, in: Graycar A., Smith R.G. (ed.). Handbook of global research and practice in corruption. Cheltenham, Edward Elgar Publ., 2013, pp. 18-33.Kikavets V. The Implementation of Principles of the Budget Process in the Financing of Public Procurement in the Digital Economy / V. Kikavets V., Y. Tsaregradskaya // Artificial Intelligence: Anthropogenic Nature vs. Social Origin / Popkova E.G., Sergi B.S. (eds.). – Springer, 2020. – P. 28-35. – DOI: 10.1007/978-3-030-39319-9_4.Kikavets V., Tsaregradskaya Y. The Implementation of Principles of the Budget Process in the Financing of Public Procurement in the Digital Economy, in: Popkova E.G., Sergi B.S. (eds.). Artificial Intelligence: Anthropogenic Nature vs. Social Origin. Springer, 2020. P. 28-35. DOI: 10.1007/978-3-030-39319-9_4.Кикавец В.В. О целесообразности разграничения публичных потребностей в сфере закупок товаров, работ и услуг на общие и внутриорганизационные / В.В. Кикавец // Правовая парадигма. – 2019. – Т. 18, № 4. – С. 83-89. – DOI: 10.15688/lc.jvolsu.2019.4.11.Kikavets V.V. On Expediency of Dividing Public Needs in the Sphere of Purchases of Goods, Works and Services into General and Intra-Organizational Ones. Pravovaya Paradigma = Legal Concept, 2019, vol. 18, no. 4, pp. 83-89. DOI: 10.15688/lc.jvolsu.2019.4.11. (In Russ.).Головщинский К.И. Основные направления создания и развития комплексной федеральной контрактной системы в Российской Федерации: препринт WP8 «Государственное и муниципальное управление» / К.И. Головщинский, А.Т. Шамрин. – М.: Изд-во Высшей школы экономики, 2011. – 60 с.Golovshchinsky K.I., Shamrin A.T. The main directions of creation and development of an integrated federal contract system in the Russian Federation: WP8 preprint "State and Municipal Administration". Moscow, Higher School of Economics Publ., 2011. 60 p. (In Russ.).Кузнецов К.В. Прокьюремент: тендеры, конкурсы, конкурентные закупки / К.В. Кузнецов. – СПб.: Питер, 2005. – 227 с.Kuznetsov K.V. Procurement: tenders, competitions, competitive purchases. Saint Petersburg, Piter Publ., 2005. 227 p. (In Russ.).Кузнецова И.В. Общие принципы размещения заказов для государственных и муниципальных нужд: учеб.-метод. пособие по программе «Управление государственными и муниципальными заказами» (базовый уровень). Модуль 1 / И.В. Кузнецова. – М.: Изд-во Ин-та управления закупками и продажами им. А. Б. Соловьева ГУ ВШЭ, 2010. – 176 с.Kuznetsova I. V. General principles of placing orders for state and municipal needs: educational and methodical manual for the program "Management of state and municipal orders" (basic level). Module 1. Moscow, Publishing house of the Solovyov Institute of Procurement and Sales Management of HSE University, 2010. 176 p. (In Russ.).

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