main.tex

\documentclass[a4paper,russian]{article}
\usepackage[T2A]{fontenc} 
\usepackage[utf8]{inputenc} 

% Questions formated like \Q{question} 
% will be parsed into "Q: question"
\newcommand{\Q}[1]{\textbf{Q:} #1\\}

% Answers formated like \A{answer} 
% will be parsed into "A: answer" 
% with 1 empty line after it
% so that it will be easyer to visually 
% separate questions from each other
\newcommand{\A}[1]{
\textbf{A:} #1\\
\\
}

\begin{document}
\setlength{\parindent}{0in}

\section{Бакалавриат}
% Create new file in baccalaureate
% if you think your question
% doesn't match any of existing subsection
\subsection{Основные вопросы}
\input{baccalaureate/main_questions.txt}

\section{Магситратура}
% Create new file in magistracy
% if you think your question
% doesn't match any of existing subsection
\subsection{Основные вопросы}
\input{magistracy/main_questions.txt}

\end{document}