Our research did in order to determine how the tax culture affects compliance with the tax obligations of traders located in the jurisdiction of the District of Morales, belonging to the province of San Martin, San Martin Region; the same according to the intended purpose is an applied research, for which we use the survey as a technique to collect required information. The theoretical part is a compilation of physical and virtual information we extracted the proper and specific information related to the object of our work, among these we get theses related, books, internet, among others; data that contributed to the foundation of our work. The universe of this study consisted of the population of the District of Morales, belonging to the province of San Martin; our population was framed by all commercial establishments registered in the register of licenses of the District Municipality...