The Tax Culture of Salaried Employees in Yucatán, Mexico
Abstract
Taxes represent the largest public income in Mexico; however, this country has one of the lowest tax collection rates. Therefore, this paper analyzes the tax culture in three municipalities in the State of Yucatán (i.e., Mérida, Umán, and Tekax) using a sample of 267 salaried employees. The aim of this study is to determine if they are willing to pay taxes in an aware, solidary, and responsible manner based on three variables: beliefs, attitudes, and values. Adopting a 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 high-income employees, i.e., the tax culture of the latter group makes them more prone to paying taxes. Furthermore, a positive relationship was found between salary level and beliefs and values related to paying taxes.
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