This research analyzes the relationship between tax collection and the performance of the tourism sector in the Amazonas region of Peru during the period 2007–2024. Using a quantitative approach with a non-experimental, correlational, and longitudinal design, the study evaluated how tourism growth—measured through indicators such as visitor arrivals, average length of stay, visits to archaeological sites, and domestic tourism—relates to the evolution of tax revenues, both internal and customs-related, as well as the number of registered taxpayers in the region. The results revealed a direct and statistically significant correlation between tourism dynamics and fiscal revenue, though influenced by structural issues such as informality and limited institutional capacity for effective tax enforcement. Through Spearman’s correlation coefficient, the hypotheses were validated, showing...