STRATEGIC PLANNING DOCUMENTS IN THE MIRROR OF THE CONSTITUTIONAL AND LEGAL DEVELOPMENT OF RUSSIA

Shokhin S.O., Kudryashova E.V.

The theoretics of law asks a question what should the law be in the fast-changing world? In the context of this modern stream this article studies the flexibility and adaptability of financial planning acts and especially strategic planning documents. The legislator envisages strategic planning documents flexibility by means of corrections mentioned in the law. These legal provisions are commented and discussed in the article. The “sliding planning” instrument is discussed in the article as another possibility to make the plans flexible. The authors present the lack and excessiveness of strategic planning documents as the extremums of flexibility. The extremum of lack of document of strategic planning is especially relevant due to the absence of the annual President’s of Russia addressing to the Federal Assembly in 2022, which is an annual strategic planning document according to the legislation. The authors point to the importance of the President’s addressing for the budget process and propose to turn back to the practice of the President’s budgetary addressing to ensure the stability in the budgetary process.