The study sought to determine the statistical impact of the internal control system on tax collection in the Provincial Municipality of Ucayali. It was developed under the non-experimental design, at a descriptive and explanatory level, being an applied research. I take as a sample 20 workers whose responsibilities are linked to the tax administration. From the results obtained, it was evident that the internal control system in this municipality is regular, since responsibilities are not assigned in an equitable and clear manner, in addition, sometimes an efficient administration of resources is carried out. Likewise, tax collection is perceived as regular, since the institution does not carry out awareness campaigns and proactive monitoring of debts, as well as the lack of training in collection policy and the absence of procedures and follow-up in collection processes. In general term...