This research aims to determine the relationship of Tax Evasion and profitability Merchants Grocery Market N ° 03 in the District of Tarapoto - Year 2014. Deductive Method one going from the general to the particular was used. The deductive method is one that some generals accepted as papers valid data to deduce by logical reasoning, several assumptions, ie; of truths previously established general principles, and then apply to individual cases and thus verify its validity. This thesis uses the Experimental design; and to manipulate the independent variables for their effects on dependent variables in a control situation. The most relevant traders involved in this study groceries results is the informality of businesses that have been operating for merchants who have a relatively low educational level; most of these do not have taxation; Likewise businesses have less than S / daily sale...