> broadly speaking, an entity like the U.S. Government does not need to collect tax revenue to function

Really?

https://fiscaldata.treasury.gov/americas-finance-guide/gover...

> The primary sources of revenue for the U.S. government are individual and corporate taxes

Wouldn't it do almost nothing if it did not collect tax revenue such as income tax and land tax?

The government needs money to spend. Fiat money comes from nothing. The government that controls the fiat money can produce it in any way.

Taxes are a money sink, not a money source. Taking money collected as taxes to turn around and spend it is a traditional way of operating, but it only was necessary before because money used to be hard currency. Now money is not hard currency, and taxes-for-revenue are there because of inertia, not necessity.

Eliminating taxes is not a viable option, but that has nothing to do with the need for revenue. Taxes force commerce to happen in a particular currency, taxes sink money to control inflation, and an effective tax regime projects governmental authority. These are all important and serve as valid justifications to maintain taxation. Then, as I said already, the form and amount of taxes also controls behavior through nudging.

Viewing taxes as a source of revenue is correct in an accounting sense, but the government does not operate on the principles of accounting. Accountancy of a sovereign government's finances in the age of fiat money is just record-keeping; the government controls the ledgers, not the other way around.