Coordinated macroeconomic policy is a special element within the integration process in addition to the four freedoms usual for economic integration: free movement of goods, free movement of services, free movement of labor, and free movement of capital. Macroeconomic coordination was, from the very beginning, a key idea behind each stage of the process of Eurasian economic integration. The politico-ideological foundation of the Eurasian idea is the facilitation of growth for Eurasian countries on the basis of economic pragmatism. The macroeconomic coordination process within the Eurasian Economic Union is based on the coordination of strategic planning systems in each Member State. Strategic planning plays an important role in macroeconomic coordination. Strategic planning documents have a sound legal basis in the Treaty establishing the Eurasian Economic Union. At the same time Eurasian integration provides a platform for best practice exchanges and coordination of strategic planning between the Member States.

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The phenomenon of strategic planning documents has existed in Russian legal system already for more than five years, but still the issue of their legal nature is up to date. This study shows that the majority of strategic planning documents pertain to the sources of Financial Law, both in material and formal aspects. Documents of strategic planning derive from the participants of strategic planning process, which are vested with power. There are strategic planning documents on supra-national level, and they are also considered to be sources of Financial Law, but on the traditional basis for International Law without changing the material aspects of law sources. Plans can be legal norms therefore strategic planning documents can objectify legal norms in formal sense. It is common to divide the sources of financial law and sources of financial legislation. Only a narrow range of strategic planning documents, issued in the form of traditional laws and other legal acts can be attributed to sources of financial legislation.

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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