Abstract
Tax culture shows the behavior of taxpayers in the fulfilment of their tax obligations; therefore, it can have related to the collection of taxes from the Municipalities. The objective of this research was to determine the correlation between the tax culture and the collection of municipal taxes. For this, a survey has designed as a data collection instrument, used to evaluate the variables i) Tax Culture: Tax Awareness and Values, and ii) Tax Collection. A total of 103 tax-payers, owners of a property located in the district of Comas, Lima, Peru, were surveyed. The results showed that there is no relationship between Tax Culture and Tax Collection in the Municipality of Comas, this because taxpayers do not perceive their tax obligation as a priority, compared to the taxes collected by the municipal authority.
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