The objective of this research is to characterise the current state of tax culture globally and to identify the development of tax culture in Colombia, in order to conceptually recognise tax culture as a social and economic value of countries. In this regard, a bibliometric analysis was developed from the Scopus database and using the Bibliometrix tool, complemented by a qualitative systematic review using the Prisma protocol. The results of the bibliometric analysis determine that there is a scarce scientific production associated with the topic addressed. Between 2006 and 2021, 53 scientific articles were found globally, finding that the greatest increase in scientific production was generated in 2021; however, from the systematic review of the literature, 8 documents were identified that describe different tools and strategies aimed at promoting tax culture in Colombia. The results of the bibliometric analysis determine that there is a scarce scientific production associated with the topic addressed. It is concluded that research processes related to tax culture should be strengthened, not only in Colombia but globally.