The objective of this study was to determine the relationship between the tax culture and the collection of the property tax of the Provincial Municipality of Ucayali, Contamana, 2021; which was handled under a non-experimental design, applied type and descriptive-correlational level, a sample of 324 contributors was taken, the survey and documentary analysis have been used as a data collection technique, accompanied by instruments such as the questionnaire and the data record sheet; Therefore, the work concludes that the level of tax awareness in the taxpayers of said municipality is low, since they stated that they are not aware of compliance with tax regulations. Likewise, tax civic education is deficient, since taxpayers point out that schools do not offer tax civic education courses. On the other hand, the diffusion and tax orientation is deficient, since taxpayers disagree with the...