Azael Alejandro Via Lezama, Liliana Correa Rojas, Hugo Yvan Collantes Palomino, Stephanie Chacon Gamarra

DOI: 10.59427/rcli/2023/v23cs.669-678

The main objective of this systematic review is to analyze the tax culture from the perspective of public management, to identify relevant information to synthesize the key factors that optimize the tax culture in Peru in the last 5 years. Applying a qualitative approach methodology and systematic review design, placing 40 scientific articles in the academic search engines ProQuest, Ebsco Hots and Google Scholar. Using indexed articles from the last 5 years as inclusion criteria. The results allowed us to conclude that There are several problems that delay the collection of resources, including tax evasion and avoidance, an obstacle of great magnitude that the tax culture faces, generating a loss of tax revenue and thereby affecting tax collection, hindering the main objective of the State, which is to meet the collective needs of the country. Today, the struggle to combat them has been advancing, yet it still exists and remains a central issue. As recommendations, awareness campaigns are recommended in schools, universities and communities, as well as training for public employees.

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