Alexandrov Oleg

Submitting statistical, tax, accounting, and other reports to state authorities is an essential component of the administrative costs of Russian business. The article analyzes Russian and foreign approaches to evaluating the level of reporting burden and its optimization algorithms. The study shows that the «opportunity cost» approach related to the potential costs of not reporting information in determining the level of reporting burden is incorrect. Based on an analysis of the limitations of the standard cost model, the authors propose to consider the advantages (the use of reporting data) in the optimization of reporting. The article presents suggestions for implementing the «reporting guillotine» based on the development of unified methodological approaches to evaluating the reporting burden, a complete accounting of reporting forms and indicators, as well as the amendment of the regulatory legal framework. According to the «reporting guillotine,» we could implement a transition to automated data exchange concerning the information, the collection and processing of which is not considered redundant. Organizing such an automated exchange via modern digital technologies, including the Internet of Things (IoT), allows businesses to minimize the administrative costs of providing information to government agencies.

This article has been written based on the resulting conclusions of the scientific-research endeavor on a theme titled: “Preparation of proposals for the further development of performance management mechanisms in the activities of the executive branch”, written by staff of the faculty of the Center for Public Administration Technologies of the Institute of Applied Economic Research of the Russian Public Service Academy in 2013. Currently the systems of performance management, driven by results such as (performance indicators, evaluation tools and the impact on the financing of the executive authorities, payment of civil servants and others are being introduced to the work of the executive authorities, usually, as an “ auxiliary circuit “ government. These arrangements are reflected in the directives of the Decrees of the President of the Russian Federation dated 7 May 2012, in the implementation of the transition to the formation of the federal budget, for the program-focused principles in implementing an instrument of government jobs for government and public institutions, as well as the implementation of other related initiatives. Often and at the same time, these initiatives usually are correlative on the timing and content, and thus have no significant impact on the organization of the structure of Executive authorities, and they do not lead to the increase of accountability for the achievement of the intended results. Despite the endeavors and efforts initiated during the last 10 years to improve governance in the Russian Federation, Russia continues to lag behind the estimates of OECD countries in the quality and efficiency and effectiveness of its public administration and the competitiveness of its State institutions. The present article examines such issues and presents an integrated approach to the study of international experiences in the implementations of legal regulations in the activities of Executive bodies and management performance structures and systems of these countries and development of performance management mechanisms in the activity of the Russian executive authorities on for the 2013 - 2018 years.