Theoretical issues of the essence of tax benefits in Russia in 2023

This scientific article addresses this issue of the essence of tax incentives in Russia, as the most important mechanism for implementing the function of tax incentives. In view of the fact that tax benefits themselves serve as a key tool within the framework of state tax policy, which in turn seeks to achieve a wide range of goals, both socio-economic and political. In view of this, the tax system based on a stimulating function, can give a powerful impetus to the development of priority sectors of the economy.