HERNÁNDEZ DE LA CRUZ , N. G. H. D. L. C., and J. A. CASANOVA RIVERA. “Tax Culture: Simplified Trust Regime (RESICO) Against the Tax Incorporation Regime (RIF)”. ISPEC International Journal of Social Sciences & Humanities, vol. 6, no. 1, Oct. 2022, pp. 124-38, doi:10.5281/zenodo.7278185.