“La comunidad campesina de Seccelambras está ubicado en el distrito de Acocro que pertenece a la provincia de Huamanga departamento Ayacucho los pobladores que se dedican a la agricultura y ganadería que son provenientes o migrantes de pampa cangallo que están conformados por los estudiantes, empleados, comerciantes y siguen valorando la costumbre del intercambio de productos (trueque) con otros productos acuerdo a sus necesidades biológicas.”
This research is focused on the tax culture of merchants at the Seccelambras fair in the province of Huamanga, 2019 ”, encouraging new teaching strategies to guide citizens taking into account their tax obligations in order to fulfill their rights and obligations in accordance to the tax rules in order to reduce tax ignorance and educate citizens at an early age by giving them talks or training with new programs to have a better development in society, even if the merchants are supervised by the SUNAT to collect more tax and assume payment with responsibility, that they have different difficulties on the tax culture and should raise awareness