Azmi AAC, Kamarulzaman Y (2010). Adoption of tax e-filing: A conceptual paper. African Journal of Business Management 4(5):599-603.

Chebusit, C, Namusonge GS, Biraori OE, Kipkoech EC (2014). Factors affecting tax compliance among small and medium enterprises in Kitale Town Transnzoia Count, Kenya. International Journal of Recent Research in Commerce, Economics and Management 1(3):60-75.

Dome HJ (2013). Enforcement Trend and Compliance Challenges: Malaysia's Experience. The Fourth IMF-Japan High-Level Tax Conference for Asian Countries: Tokyo. 

View

Fochmann M, Kroll EB (2016). The effects of rewards on tax compliance decisions. Journal of Economic Psychology 52:38-55.
Crossref

Freeman RE (2008). Managing for stakeholders. In: T. Donaldson, P. Werhane (Eds.), Ethical Issues in Business: A Philosophical approach, 8th Edition. Prentice Hall, Englewood Cliffs, NJ, pp. 39-53.

Fu JR, Farn CK, Chao WP (2006). Acceptance of electronic tax filing: A study of taxpayer intentions. Information Management 43(1):109-126.
Crossref

Gay LR, Mills GE, Airasian P (2006). Educational Research: Competencies for Analysis and Applications (10th Edition). ISBN-10: 0132613174. ISBN-13: 978-0132613170

James S, Alley C (2004). Tax compliance, self-assessment and tax administration. Journal of Financial and Management in Public Services 2:27-42.

James S, Alley C (2004). Tax compliance cost, University of Exeter Business School Streatham. Taylor and Francis Journals 9(3):281-289.

Komanya P (2013). Local government should be further empowered. 

Krejcie RV, Morgan DW (1970). Determining sample size for research activities. Educational and Psychological Measurement 30(3):607-610.
Crossref

Malima A (2013). Enhancing Income Tax Collection in SMEs Customers' Perspective: A Case of Tanzania Revenue Authority (TRA), Kinondoni. Dar es Salaam: Mzumbe University.

Ming LL, Nawawi HA (2010). Integrating ICT skills and tax software in tax education: a survey of Malaysian tax practitioners' perspectives. Campus-wide Information System 27(5):303-317.
Crossref

Mogeni EM (2012). The effects of compliance cost on tax compliance of companies listed at the Nairobi securities exchange: University of Nairobi. 

View

Muturi HM, Kiarie N (2015). Effects of online tax system on tax compliance among small taxpayers in Meru County, Kenya. International Journal of Economics, Commerce and Management 3(13):280-297.

Muita EW (2011). Factors that Influence Adoption and Use of E-Filing System of Kenya Revenue Authority among the Large Taxpayers, Unpublished MBA Project submitted to the JKUAT Nairobi Central Business District Campus. 

View

Organisation for Economic Co-operation and Development (OECD) (2008). Tax administration in OECD and non-OECD countries: Comparative information series: Centre for Tax Policy and Administration.

Robben HSJ, Webley P, Elffers H, Hessing DJ (1990). Decision frames, opportunity Tax compliance and tax evasion: an experimental approach. Journal of Economic Behavior and Organization 14(3):353-361.
Crossref

Saunders M, Lewis P, Thornhill A (2009). Research Methods for Business Students, 5th Edition, Prentice Hall, P 130.

Sweeney JC, Soutar GN, Johnson LW (1999). The role of perceived risk in the quality-value relationship: a study in a retail environment. Journal of Retailing 75(1):77-105.
Crossref

Teltscher S (2002). Electronic commerce and development: Fiscal implications of digitized goods trading. World Development 30(7):1137-1158.
Crossref

Wasao D (2014). The effect of online tax system on tax compliance among small taxpayers. University of Nairobi.

Webley P (2004) Tax compliance by businesses, in Sjogren, H. and Skogh, G. (Eds), New Perspectives on Economic Crime, Edward Elgar, Cheltenham.
Crossref

Wicksell K (1896). A new principle of just taxation. In: R. A. Musgrave and A. T. Peacock (Eds.) Classic in the Theory of Public Finance. New York: St. Martin's Press. pp. 72-118.