One of the measures adopted by the Government to combat the COVID-19 pandemic was the total closure of the economy, and its subsequent gradual reopening, affecting all sectors. The objective of this research is to determine the effect of the closure of the economy due to a pandemic on the tax collection of the department of Loreto in the period 2020. Taking this objective into account, the present study is carried out of a Quantitative type, Correlational level and non-experimental design. The research concludes that the closure of the economy due to a pandemic has a negative effect on tax collection in the department of Loreto in the 2020 period, validated by the Correlation Coefficient r = -0.779862623; which shows a very good inverse statistical association between the independent variable (closure of the economy) and the dependent variable (tax collection). Income Tax was the group o...