Organizational culture is a fundamental factor within companies, which contributes to the development of business sustainability in the creation of economic and social value through value creation strategies, regulatory and tax compliance. The purpose of this research is the analysis of the appreciation of the entrepreneurs of the restaurant sector in the city of Ibagué regarding subnational taxes from the organizational culture. In the theoretical framework, organizational culture and subnational taxes applicable to the object of study are conceptualized, followed by the instrument for measuring organizational culture in relation to national and subnational taxes, which allows the application of the instrument designed to the sample object of this research. Finally, the results according to the measurement instrument applied in the restaurants of the city of Ibagué. The study develops a quantitative methodology, having as the basis of this research the survey carried out to the sector object of the investigation. The above allows concluding the elements that integrate the organizational culture, the identification of which ones allow generating a better work performance in the employees, which ones they internalize in a way that they create an identity with the company, as its characteristics, strengths and weaknesses, in organizational and tax aspects.