Tax Evasion is a problem that exists in most countries, especially in less developed because there is no tax awareness and structure of the tax system is not adequate, affecting tax revenues, causing a harmful effect to society; yet is poorly investigated. This paper entitled “IMPACT OF EVASION OF INCOME TAX ON THE ECONOMIC AND FINANCIAL SITUATION OF THE GROCERY SECTOR MYPES DISTRICT OF TARAPOTO. YEAR 2013 " aims to determine the causes that are associated with tax evasion in companies formally constituted and informality traders stores located in the district of Tarapoto , so it is expected the work constitutes a valuable contribution to the development of Sector Trade . In this regard, the research was conducted using as a research method survey, with the sample of 59 commercial companies grocery located in the District of Tarapoto. The results show us that the causes that are associ...