On the implementation of the regulatory function of taxes in the industrial sector of the economy in the context of sanctions and restrictive measures

The article reveals the regulatory impact of taxes in the sphere of industry on the economy of the Russian Federation under the sanctions pressure of Western countries. In the context of sanctions restrictions, the main impact of which is aimed at the economic downturn in the real sector of the domestic economy, increasing attention is paid to the regulation of spheres of life and reducing the burden on state regulation of the economy. One of the components of the latter is tax regulation, which is carried out with the help of appropriate tools in order to identify hidden economic and social potential in various state sectors, to mobilize available resources to reorient them to the development of a national competitive economy. The author considers certain areas of implementation of the regulatory function of taxes in the industrial sector of the economy under sanctions.