IMPLEMENTATION OF TAX FUNCTIONS IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION

The article examines key aspects of the essence of taxes and characterizes the main functions of taxes. Particular attention is paid to the analysis of revenues to the federal budget of the Russian Federation. An analysis of the dynamics of taxes and fees in the federal budget of the Russian Federation for 2022-2024 is provided. As a result of the analysis, it is concluded that an effective combination of fiscal, regulatory, social and control functions allows the state to respond flexibly to changes in the economic situation, maintain social stability and stimulate sustainable economic growth.