Sunil Guardia Salas, Hugo Alvarado Rios, Miguel Angulo Cárdenas, Alan Dennis López López, Manuel Ricardo Guerrero Febres, Jeremías Allpas Rodríguez and Julio Arévalo Reátegui 2023. Tax Culture and its Relationship with Income Tax Collection in MSE Taxpayers in Tingo María - Peru . Migration Letters. 20, S7 (Oct. 2023), 68–87. DOI:https://doi.org/10.59670/ml.v20iS7.4279.