Tax collection is key to financing essential services and promoting sustainable development, but in Peru it faces challenges such as high informality, inefficiency in public management and low citizen knowledge about its importance and allocation. Therefore, the purpose of this research is to identify how tax revenues from income tax are related to the allocation of resources in the Punchana district period 2020-2023, with a quantitative and longitudinal approach, with a non-experimental correlational design, which had as population the data of tax revenues from income tax and the allocation of resources, the study showed a sustained growth in both variables, although without a statistically significant relationship, which suggests that the allocation of resources does not depend exclusively on local collection, but on other factors, highlighting Third Category Income as the main source ...