El presente estudio titulado: “Cultura tributaria y cumplimiento de la obligación tributaria en el mercado artesanal Shosaku Nagase, Ayacucho 2019” surgió a raíz de la observación de continuos desconocimientos por parte de los asociados respecto al aspecto tributario de su establecimiento; orientado a ello se planteó como objetivo primordial determinar la relación que existe entre la cultura tributaria y el cumplimiento de las obligaciones tributariasThe present study entitled: “Tax culture and compliance with the tax obligation in the artisan market Shosaku Nagase, Ayacucho 2019” arose from the observation of continuous ignorance on the part of the associates regarding the tax aspect of their establishment; Oriented to this, the main objective was to determine the relationship that exists between the tax culture and the fulfillment of tax obligations in the merchants of the mentioned market. Oriented to this end, the developed methodology had an applied typology, correlational level and non-experimental design; where the sample was made up of 80 merchantsTesis