The research work "Tax evasion in grocery merchants located in the model market, Ica, 2019" aims to know the various causes for tax evasion in grocery merchants located in the model market in the city of Ica, In 2019, with the general objective of determining the causes of tax evasion of grocery merchants located in the Ica model market, 2019, presenting a type of practical, descriptive, and explanatory cross-sectional research, as well as a non-experimental research design. The population was made up of 144 grocery salesmen who act as taxpayers who carry out their commercial activities in this market. The technique used was the Survey using a specified instrument through a 20-question questionnaire, taking into account the dimensions applied through the Likert Scale with an internal reliability test through Cronbach's Alpha with the use of the variance of items and the application of th...