The research was aimed at analyzing from a phenomenological perspective, education to promote the tax culture. Framed, in the qualitative paradigm, through successive moments and phenomenological reductions, the population was sixteen (16) subjects, who were interviewed in depth. The results indicate that the tax culture is fundamental in a conscious society responsible for its obligations, disseminated as educational strategies generated from the State. It concludes that the tax culture allows to reaffirm values, to know tax legal norms through education; oriented to the promotion and teaching of tax civility in the academy.