The development of the Tax Management of Merchants in the EP-Municipal Wholesale Market Company in the Pishilata Urban Parish of the city of Ambato

Introduction: tax culture corresponds to the responsibility that taxpayers have in relation to the payment and declaration of their taxes based on social awareness. Objective: to evaluate the knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish. Method: a quantitative, observational, descriptive and cross-sectional study was carried out to determine the level of knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish of the city of Ambato during 2022. The study population is made up of 1,850 merchants from the city of Ambato, a sample of 322 people was defined by simple random sampling Results: 53.7 % of the sample studied were female. 75.16 % of the sample agrees that it is the payment of a percentage of income. 87.58 % of the sample agrees that the declaration of VAT is one of the duties; if the payment of taxes were voluntary, 82.61 % of taxpayers would choose not to do so; 49.38 % claim not to see effective and efficient results from investment in state works with the income obtained from taxes. Conclusions: Legal knowledge about taxation must be reinforced with the topics chosen by merchants because tax evasion is an effect of the lack of tax culture in taxpayers