The present work focused on the lack of tax culture and tax evasion, both natural and legal persons, since after investigating we found that many taxpayers do not comply with their tax responsibilities, bringing this a series of consequences for both the state and for those who fail to comply due to the fact that the companies in charge of collecting said taxes are obliged to penalize them and must pay a higher amount. In the same way, a series of dimensions were found which are part of the tax culture.