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The present research work on tax culture and tax evasion of the merchants of the Túpac Amaru market in the district of Juliaca period 2023 had the objective of establishing the relationship that exists between tax culture and tax evasion, the study has a quantitative approach, of an applicable, descriptive type, with a non-experimental design, for the measurement a Likert scale of ordinal measurement was applied with a population of 120 merchants, with a sample of 91, the survey technique was applied, applying a questionnaire as an instrument, the results obtained were determined that the variables tax culture and tax liability have a strong inverse correlation (correlation coefficient = -0.401) significance 5% (sig. Therefore, the lower the tax culture, the more likely the merchants of the Tupac Amaru market in the District of Juliaca will be to evade taxes; The discussions mentioned the importance of culture, tax knowledge in affecting tax behavior, public services, thus relating to tax compliance, formality, thus preventing taxpayers from contributing consciously, it is concluded that traders have tax awareness to know about taxes and that showed their willingness to pay tax, they perceive tax evasion as a crime, therefore a low level of informality was found.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
