The payment of tributes, throughout the history of the human being, has been linked to the wars of conquest, to the growth and progress of different civilizations or empires, however, its fundamental purpose has been linked to the fact of obtaining resources in order to cope with the maintenance of the different companies. In fact, the tax obligation is of such importance, that even when it goes back to a very distant past, it has persisted until the present, becoming a personal legal bond that emerges linking the State with the taxpayers, which determines that the Tax Administration Its raison d'etre is to collect in order to allow the State to cover the collective public needs and fulfill the institutional, social and political purposes. Based on the foregoing, this article had the purpose of describing the tribute in Ecuador from a social perspective. To do this, he relied on a documentary investigation. Once the selected documentary material was reviewed, it was concluded that the importance that the tax system of a nation deserves is indisputable, since the responsibility of providing goods and services to its inhabitants falls on its shoulders, within which education is counted. health, roads, lighting, housing, among others, which requires income to carry it out, which merits an effective collection system to cover such priorities. that reveals its social function by reverting the proceeds to works, services and social projects for the benefit of the population