The objective of this research was to determine the relationship between tax awareness and the payment of excise taxes among the merchants of the Cardozo Market in the district of San Juan, year 2023. Then, the research methodology comprised a basic type, correlational and non-experimental design, in addition to a sample composed of 150 participants among merchants of the Cardozo Market of the district of San Juan and independent experts in tax matters for the purpose of applying the questionnaire, after resorting to a probabilistic sampling. The main results showed the importance of the promotion and consolidation of tax awareness (through the knowledge of tax regulations and compliance with tax obligations, within the framework of awareness talks, in order to develop values such as honesty, responsibility and integrity) and payment of taxes (based on the establishment of collection str...