Loyalty vs Tax rate

[SergeN]

Here is the afterthought:
I do understand that loyalty depends from number of things like taxes, number of troops, buildings, etc. Also, morale of troops looks like depends from current loyalty level.
Question is: if in the same province I'll produce an unit when loyalty is 200% and tax rate "very low", and then another unit when tax rate is "very high" but loyalty still 200% (because of other factors) will be morale the same in both cases?

[Yoko Kono]

morale of troops has nothing whatsoever to do with provincial loyalties
when building units morale is constant, defined by unit type with bonuses coming from certain buildings ( churches for example)

[SergeN]

Then why many people lower tax rate before produce units. (I've seen this in many topics)?