Economic essence and functions of taxes

The paper deals with the taxation of small business, its essence and functions. Consider the views of the classics of political economy with regards to the very concept of tax, as well as the functions of taxes. We will talk about the problem of disagreements between authors and researchers, which is to confuse the concept of "function" and "role." We can say that taxes are an objective economic category and the essence of taxes, and their depth is displayed more in the fiscal function, reflecting the basis of the very nature of taxes and fees. This function is present in almost every state; thanks to this function, state monetary funds are formed.