The present research work entitled Culture and Tax Knowledge of the Winery Merchants of the River Port Zone of the city of Contamana, year 2021, was carried out with the objective of determining what is the level of Tax Culture that the winery merchants of the area of the river post of the city of Contamana, year 2021, for which a descriptive investigation was chosen, of a non-experimental design, where 28 merchants from the area who voluntarily decided to participate in this study were taken as the study population. research work, to which the survey technique was applied and the questionnaire as an instrument; According to the analysis of the results, it was determined that the level of Tax Culture and tax knowledge of the winery merchants in the area of the river post of the city of Contamana, year 2021 is of a medium level, likewise it is concluded that it is of a medium level. mediu...