This article entitled "tax culture of taxpayers in the city of Peru. It is a transcendental subject in these times, important both for the country and for people who want to invest or have already invested, and it is intended to promote companies to have a tax culture, understand the importance of taxes and meet the sanctions that implements the tax administration, to thus prevent the circumvention or evasion of companies of their tax liability. This research was conducted investigating different journals and web pages, as Last resort in the town of Peru in August in order to learn more about the subject, is a study on the laws and regulations of that country fieldwork in which was collected evidence that helped us to give a better perception of the problem was conducted. It explicitly researched the habit and discipline that really have taxpayers and up To what point of accountability come when it comes to comply with their tax obligations, later we will have a clearer explanation and widespread.