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The article analyzes using the normative and systematic methods, as well as analysis and synthesis, the content of the statements of the Civil Code of the Kyrgyz Republic, the Budget Code of the Kyrgyz Republic, the Laws of the Kyrgyz Republic "On State and Municipal Services", "On Non-Profit Organizations", "On Basic Principles of Budget Law", Regulations "On Special Funds and Deposit Amounts of Institutions on the State Budget of the Kyrgyz Republic" 1998 and 2000, approved by the Government of the Kyrgyz Republic, as well as other acts of this body and Model Civil Code of the Commonwealth of Independent States, as well as practice the application and improvement of these acts and the works of legal scholars, in addition, the judicial practice of the Supreme Court of the Kyrgyz Republic related to the subject of the research was studied, the data of the Accounts Chamber of the Kyrgyz Republic on audit of annual republican budgets were analyzed. The article reveals essence of state institutions of the Kyrgyz Republic as legal entities, their role and significance, place in the system of non-profit organizations. Particular attention is paid to the trends in the theory of public legal entities. The authors conduct historical analysis of existence of the state institutions of the Kyrgyz Republic. The revenues of this institutions, ratio of the norms of civil and budgetary legislation in the regulation of activities of institutions, which generate income, are investigated, and importance of legislation on public services in the regulation of the provision of paid services is revealed. Importance of special funds as a source of profitable activity is considered. Comparative analysis of the norms of the budgetary and civil legislation governing activities of the state institutions with income has been carried out.
Арабаев et al. (Sat,) studied this question.