This research examines the relationship between internal control and tax collection in the Municipality of Mazán during the year 2022. Using a quantitative and correlational approach with a non-experimental design, the perceptions of 97 municipal workers were evaluated through surveys. The results confirm the general hypothesis that there is a positive relationship between internal control and tax collection, with a Spearman correlation coefficient of 0.2541 and a p-value of 0.0462. Furthermore, two specific hypotheses were validated: a strong positive relationship between collection efficiency and the control environment (ρ = 0.7823, p = 0.003), and another between the amount of taxes collected and risk assessment (ρ = 0.7947, p = 0.002). These correlations suggest that improvements in internal controls and risk management are crucial to optimize collection. Based on these findings, ...