The present work was carried out in order to establish what is the importance of the tax culture in Colombia, through the work an approach is made to the different models factors, guidelines and actions that can affect the tax culture, the payment of the taxes and the taxpayer's decisions regarding the state, the existing concepts about culture and their relationship with the tax culture are described, the actions carried out by the taxpayers when assuming their tax responsibilities, on the other hand an approximation is made to the different Taxes and taxes that govern Colombia, an analysis is carried out on the tax culture, its importance, the guidelines that the state must assume for its application, and the factors that influence the taxpayer when fulfilling their responsibilities. For the development of the work, it was decided to use a qualitative methodology which served to describe and interpret the analysis of the information collected through the techniques used for data collection; literary review and taxpayer surveys.