The present investigation entitled "The Tax Culture in Groceries of the Señor de los Milagros Market of the Ventanilla District, Constitutional Province of Callao Lima, year 2023, was carried out with the objective of being able to determine the level of Tax Culture of the merchants of the market that is the object of this study, so a descriptive study with a non-experimental design was selected, using as a research population 75 food vendors known as grocers to whom the research methodology was applied and as an instrument A questionnaire; From the analysis of the results, it was determined that the level of tax culture in the grocers of the Señor de los Milagros market is of Medium Level.