In the present study, a systematic analysis of the literature on the consumption tax is carried out, which is aimed at facilitating and expanding knowledge about compliance with tax obligations, created by the government through tax reforms, which seek through the collection of this tax to reduce the high level of evasion that is exhibited, and in turn, promote free competition between establishments and their formalization. Based on this analysis, the characteristics of the INC, its classification, the lack of knowledge about this national tax, and the problems that its implementation solves or solves will be known. The present study was of a documentary type with a descriptive design and a qualitative paradigm, which was carried out through the search for analysis documents, found in academic databases on the consumption tax. It was possible to determine that this tax is of a monophasic nature, which falls on the final consumers, at the moment of making use of it, either through the consumption of goods or the provision of services, among which we can find the consumption tax of mobile phone services, vehicles, plastic bags, spirits, wines, snacks and the like, restaurants, bars, taverns and nightclubs, among others. This tax in turn helps to reduce in one way or another the consumption of products that are harmful to public health and the environment, for this reason, with its application and collection, benefits are generated at a social level in terms of health, environment, culture etc