Good question!
Backing everything @Test Screen Name said.
Tags also identify the type of text someone is hearing or reading, such as headings, lists, tables, etc. That allows the user to put that text into context that makes sense.
2 examples:
- This is a list, a formal list on this webpage. That means it will announce to a screen reader, that there is a list with 2 items in it. Here's the first one. And then yadda yadda until the list is complete, and the screen reader will announce, "out of list." So instead of hearing just a bunch of words strung together, and then trying to make sense of what the words mean, the list is "presented" to the user from start to finish. Keep in mind that those of us who are fully sighted or do not have a cognitive disability take things like this for granted: we can see the visual formatting of the list and immediately comprehend that the list has 2 items in it. That's not so for those with disabilities, so the tags give the full intent.
- Headings are another way to identify the meaning or context of the text. Without hearing H1, H2, etc., a screen reader user wouldn't be able to quickly figure out that "My Best-Selling Novel" was the title of the document. They'd make a guess, but not know for sure unless they heard "H1 My Best-Selling Novel." Plus, headings are a key navigation tool for those using any assistive technology. Keyboard shortcuts allow a user to hear all the H2s in the document or on the page, and then quickly navigate to the particular one that they are looking for.
These concepts are based on the POUR principals of accessibililty: make it perceivable, operable, understandable, and robust. You can learn more about this concept at https://www.w3.org/WAI/fundamentals/accessibility-principles/ Although originally written for website information, they apply equally to PDFs, EPUBs, and other digital formats.
Since you're new to this, it's best to get some training in accessibililty, whether you want to make PDFs and office documents accessible, or websites, or audio-video, or any other form of digital content. It'll be worth your while and you'll use the training for the rest of your career.
-- Bevi (a teacher)