The purpose of this thesis is to determine the relationship between tax collection and imports in Loreto, in the years 2018 to 2022, using a nonexperimental correlational design, analyzing tax collection, basically made up of two groups of taxes: Internal and Customs. From the analysis of the “Internal Taxes”, the tax that contributes the most to the collection is the “Income Tax” which, in the aforementioned period of analysis, amounted to the amount of S/ 1,080,702.3 million, representing 54.63% of the total, then There is “Production and Consumption Tax” with an amount of S/ 318,277.1 thousand, which represents 16.09% of the total, and, finally, there is “Other Income” with an amount of S/ 254,508.3 thousand, equivalent to 12.87%. of the total. The collection from “Customs Taxes” was S/ 324,598.9 thousand (16.41% of the total), with the greatest relevance in region...