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The present investigation focused on analyzing the problem of the relationship between the unjustified increase in assets and the determination of income of natural persons in the city of Lima. With a quantitative approach, non-experimental design and correlational level, we sought to determine if there is a significant association between these two variables. For this, a Pearson correlation coefficient was used, which determined a positive and highly significant correlation value of 0.77. This suggests that the greater the unjustified increase in assets, the greater the probability of non-declaration of income tax. The results obtained reinforce the hypothesis that a considerable proportion of Lima taxpayers could be evading their tax obligations. The high reliability of the measurement instruments, evidenced by a Cronbach's alpha coefficient of 0.938, supports the validity of the findings. In this context, there is a need to strengthen tax control mechanisms, promote tax education and deepen research on the factors that influence evasive behavior, with the aim of designing more effective public policies to combat this problem and guarantee greater equity in taxation.
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