The thesis presented aimed to determine the incidence of tax culture in the collection of property tax in the Provincial Municipality of Ucayali Contamana, 2021, was inclined to a study of applied type, correlational level and non-experimental design, including as study population 371 taxpayers, the survey was used as a technique and as an instrument the questionnaire. After analyzing the results, it was determined that the tax culture is rated as average (28%), since sometimes it has knowledge about taxes to fulfill its obligations; likewise, it has sometimes been motivated to comply with the payment of taxes, in addition, that the government sometimes informs the destination that is given to the collection of taxes; on the other hand, the collection of property tax the highest percentage was 36% where it is evident that it has achieved a remarkable compliance by taxpayers. To conclude,...