The research aims to know what the municipal tax collection is, considering municipal taxes and excise duties. Which is a problem in most municipalities in the interior of the country. In the same way, it seeks to relate the collection and use of resources both in the area of municipal taxes and in the source of financing directly collected, considering the collection of excise taxes and the functions of solid waste management, citizen security and parks and gardens. For this, an observational and non-experimental investigation was developed, considering the period of 2021 and 2022. The objective was to identify the relationship between the collection and the execution of the resources related to these items, and it was found that the tax collection and the execution budget in the district municipality of Belén do not present a statistical relationship, it was observed that tax collecti...