Cabrera-Ignacio, Elisa; Zapata-Aguilar, José Apolinar - 2021
collection rates. Therefore, this paper analyzes the tax culture in three municipalities in the State of Yucatán (i.e., Mérida … descriptive-comparative method, it was found that, in general, the surveyed employees do have a tax culture that disposes them to … pay taxes in an aware, solidary, and responsible way. The analysis revealed a difference in tax culture between low- and …