The present research work entitled Tax Culture of the Sales Agents of the companies located in block 3 of Requena Street, Iquitos - year 2022, was carried out with the objective of determining the level of Tax Culture of the aforementioned agents, by what was chosen was a descriptive type of research, with a non-experimental design, where 59 sales agents from the different merchant companies located in block 3 of Requena street were taken as the study population, to whom the technique of the survey and as an instrument the questionnaire. According to the analysis of the results, it was determined that the level of tax awareness and tax knowledge in the sales agents of the companies located in block 3 of Requena street is high, likewise it is concluded that the level of tax culture in the sales agents of the companies located in block 3 of Requena street is high.

La cultura tributaría es el conjunto de conocimientos, informaciones y valores que son adquiridos por las personas a través de una adecuada educación tributaria y la experiencia, las cuales conlleva a generar una conciencia tributaria en las personas respecto al cumplimiento voluntario de sus obligaciones tributarias. La presente investigación denominado “Análisis de la cultura tributaria en los estudiantes del último nivel de la carrera de contabilidad del Instituto Superior Tecnológico Pedro A. Del Águila Hidalgo, primer semestre 2020”, tuvo como objetivo general determinar el nivel de cultura tributaria que poseen los estudiantes del último nivel de la carrera de contabilidad del Instituto Superior Tecnológico Pedro A. Del Águila Hidalgo, primer semestre 2020. Asimismo, la investigación fue de tipo cuantitativo y de diseño descriptivo no experimental – transversal. ...