Abstract: This research is devoted to the issues of financial control over the work of state budgetary institutions and municipal budgetary institutions carried out by their founders (Russian Federation, subjects of the Federation, and municipal formations). The authors examine the instruments used by the branches of government and local self-governance, fulfilling the functions and authority of the founder of the budgetary institutions. Analysis is conducted on the positive and negative practice, particularly one pertaining to financial control over the execution of state function through reporting (on the example of the introduced order of delivery/acceptance of work, executed by the institution within the framework of state commission), as well as control in the sphere of procurement and peculiarities of labor agreement signed by the founder and head of the budgetary institution. Due to absence of unified approaches towards the character and depth of financial control by the authorized branches, this area demonstrates broad pluralism, and thus the result of the work of organization.

Abstract: The research is devoted to the taxation system of Moscow, particularly, corporate property tax. The researchers have described and analyzed relevant changes that have been made in the federal and regional laws lately. They have also examined the procedure for determination of the taxable base and actual tax rates, have given an example of calculating tax amounts for immovable and movable property based on current Moscow tax rates. The authors have also classified property of state budgetary organisations of Moscow and have divided them into three types and three groups and have described possible consequences of the reformation of tax law as well as have described two methods of compensation that may be claimed from state institutions (subsidies for another purposes and inclusion of tax amounts into the cost of state services and workes being rendered) as a result of costs incurred as a result of aforesaid changes.