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The role of public accounting has acquired fundamental relevance in today's complex and dynamic economic environment to guarantee the accuracy and reliability of companies' financial information. With the objective of characterizing the incidence of ethics, moral conduct and the use of good professional practices at the level of tax collection in Panama from the point of view of Certified Public Accountants, a survey was carried out with 14 items and two dimensions. to determine the ethics and professional conduct, as well as the tax vision and professional conduct assumed by these professionals. The methodology included a non-experimental study during the year 2023 with a mixed approach and explanatory section, for which we worked with convenience sampling in 100 individuals. The results showed that the percentage of responses where respondents agreed with the items presented for the first dimension was 80%, while in the second dimension it was 63%, which resulted in 73% agreement, in regarding what was proposed by the researcher to achieve the objective of the study. Given these results, in the final analysis it can be perceived that tax collection in Panama is highly influenced by the ethics of the certified public accountant, since this defines the identity and personal values of the public accountant, going beyond efficiency in the performance of tasks.
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