This paper takes as starting point the financial situation of the Bogotá city in 1994 and the institutional crisis that the Administration of Jaime Castro was fighting. The text study this perception of Bogota citizens regarding the payment of taxes is established, to analyze how the perception presented variations since the implementation of the Tax Culture Program, and the way in which the perception determined the behavior of citizens to pay their tax obligations, therefore, impacting the finances of the city during the period under study. The state of the city-citizens relationship and tax collection in 1994 is taken as a starting point, to have a reference to analyze the behavior of citizens and tax collection after the implementation of the Tax Culture Program. The degree work focused on the study of the changes achieved with the implementation of the Tax Culture Program, developed from Citizen Culture Plan, in the administration of Mayor Antanas Mockus (1995-1998); generating a high impact, evidenced in the commitment, the generous fulfillment of the tax obligations of the citizens towards Bogotá. This process gave continuity to the institutional restructuring and modernization plans of Mayor Jaime Castro (1992-1994). In this new culture, ideal time and place, a total change was generated in the state-citizen relationship in Bogota, consolidating a Tax Culture and creating a citizenry committed to the treasury of Bogota.
