Introduction. Legal regulation of state and municipal services in the Russian Federation has its own characteristics and peculiarities, which also determines the specific character of these services. This paper presents a theoretical understanding of the principles of state and municipal services. This article presents a theoretical understanding of the concepts and functions of state and municipal services. Administrative reform as a necessary result of the implementation of its major events marked the achievement of high-quality organizational support of the implementation of title and enforcement functions of the state. Adoption of a series of priority to the provision of services by public authorities and local authorities citizens and businesses has become the most important novel in the direction of the state and municipal government. Purpose. The main objective of the paper is due to the administrative reform, in addressing the problems arising in the delimitation of the concepts and functions of the organization and provision of state and municipal services. Results. This article analyzes the concept and functions of the aforementioned services and to compare the different approaches authors with regards to this issue. Conclusion. We believe that the state (municipal) services must be referred to the executive and administrative activities of the relevant authorities, and themselves state (municipal) services to the direct-providing entities related services. However, these definitions do not establish a clear distinction between these concept, which implies their specific identity, that when they practice or the provision could lead to varying interpretations.