Dynamics of tax revenues as an indicator of strengthening the fiscal function of taxes

The importance of the fiscal function of taxes is due to the fact that without the receipt of financial resources into the country’s budget, most of which are tax revenues, the effective and normal functioning of the state is impossible. The implementation of the fiscal function of taxes also predetermines the possibility of implementing in the future other functions inherent in taxes.The article examines the leading role of the fiscal function of taxes in conjunction with other functions. An analysis of the dynamics of tax revenues of the consolidated budget of the Russian Federation and the structure of tax revenues for 2019–2022 is provided. The authors note an increase in tax revenues to the state budget, which indicates an increase in the implementation of the fiscal function of taxes.However, the process of increasing tax revenues is also an indicator of an increase in the tax burden, which is confirmed by the data of the Federal Tax Service presented in the article. Increasing the tax burden can lead to negative consequences for both the economy of the state and the country as a whole. In conclusion, the conclusion is substantiated that the growth of tax revenues to the state budget should be ensured through the development and implementation of new directions for improving the Russian tax system without increasing the tax burden of taxpayers.