Tax culture refers to the set of knowledge, attitudes, and practices that a community or group of taxpayers has in relation to the fiscal system. The objective was to understand the tax culture among merchants in the sales stalls of the municipal market of Saltos del Guairá. A quantitative, descriptive, non-experimental approach was used, with a population consisting of 50 stalls, and the instrument was applied to a responsible person. The main results reveal that 52% of respondents have a medium level of knowledge about the Paraguayan tax system. Regarding sources of information, 50% turn to an accountant. Additionally, 92% of participants are aware of being subject to tax obligations, 98% consider paying taxes a crucial civic responsibility, and 90% issue invoices. These findings indicate that, despite not having extensive knowledge of taxation, merchants recognize the need to formalize their operations because their customers demand invoices. In this sense, they seek professional advice, demonstrating an emerging but present tax culture among these traders.