The objective of the investigation was oriented to identify the characteristics of the income in a commercial conglomerate considering aspects such as the amount, control, registration, declaration and use of means of payment considering the high informality that occurs in the mansion of Belén de Igual In this way, tax evasion is addressed from the perspective of the merchant in the aspects of issuance and receipt of payment vouchers, amount of taxes, declaration, inspection, training and unreported income. For this purpose, a non-experimental descriptive investigation was carried out on 108 merchants, identifying that 73% of participants estimate income of up to S/ 10,000 per month, which present positive characteristics in an important group such as control of their income, tax awareness and the importance that income represents to cover costs and expenses, as well as negative charact...