Abstract
AbstractTax culture plays an important role in reducing tax evasion of any type of income generation. Therefore, the research purpose is to analyze whether tax education, tax knowledge and tax awareness are components of the tax culture that allows increasing the payment of taxes on income obtained from housing rental. A survey was applied to 150 lessors. The research not only seeks to know which of the components is the one that most correlates with the tax payment, but also how much they contribute to the reduction of tax evasion of these lessors. The findings found show that if taxpayers have a greater knowledge about their tax obligations, tax education and tax awareness which are reinforced, they will show a greater commitment to paying the tax for the rental of their homes.KeywordsTax cultureTax educationTax knowledgeTax awarenessHousing rental tax
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