It always depends on the team. And by team, I mean the people working on a somewhat independent part of the project (they don’t need to care about the minutia of some other parts). Issue tracking is a tool, but project managers always wants the tool to become the process. And that’s when you got daily standups, story points, epics, and fixed sprints (aka fake deadlines).

Use the tool as a tool. As the devs, add issue and tasks that needs the attention of the team, comments on a ticket for knowledge retention. As the manager, schedule the ticket if its completion matters in a particular timeframe, use assignments and other fields to manage workload. Do all of these to help the team get things done. Anything else is a hindrance.