Abstract
According to the Constitution of the United Mexican States, citizens are obliged to contribute to public spending, however currently some taxpayers fail to pay their taxes due to the lack of a tax culture, which generates delays in the organization of the State, in addition to little satisfaction of collective needs and that faced with this situation they remain dissatisfied, arguing their actions with situations ranging from reasonable to incongruous in order not to fulfill their duties. This tends to become a crucial phenomenon for tax collection, which is why this research will be carried out, which aims to expose how it would impact tax collection, if taxpayers had a tax culture, which will be of a correlational type to show the Cause and effect of the tax culture on tax collection and by the data used will be qualitative using data observable by different authors in order to analyze the information obtained, concluding that the tax culture has a positive impact on tax collection in our country.
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