Alabede JO, Ariffin ZZ, Idris KM (2011). Individual taxpayers attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation 3(3):91-104.
Crossref

Allingham MG, Sandmo A (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics 1(3-4):323-338.
Crossref

Alm J, Martinez-Vazquez J (2001). Societal institutions and tax evasion in developing and transitional countries. In Conference paper in honor of Richard Bird: Public finance in developing and transition countries. pp. 4-6.

Baer MK, Silvani MC (1997). Designing a tax administration reform strategy: Experiences and guidelines. International Monetary Fund. 
Crossref

Baurer LI (2005). Tax administrations and small and medium enterprises (SMEs) in Developing Countries. The World Bank.

Brooks N (2001). Challenges of Tax Administration and Compliance: Key Issues in Income Tax. Asian Development Bank.

Collins JH, Milliron VC, Toy DR (1992). Determinants of tax compliance: A contingency approach. The Journal of the American Taxation Association 14(2):1-29.

Dean P, Keenan T, Kenney F (1980). Taxpayers' attitudes to income tax evasion: an empirical study. BTR, 28. Available at: View

Doran M (2009). Tax penalties and tax compliance. Harv. J. on Legis. P 111. Available at: 

View

Ethiopian Chamber of Commerce (2005). Taxation in Ethiopia: Addis Ababa, Ethiopia.

Everest-Phillips M, Sandall R (2009). Linking business tax reform with governance: How to measure success. Available at: View

Everest-Phillips M (2008). Business tax as state-building in developing countries: Applying governance principles in private sector development. International Journal of Regulation and Governance 8(2):123-154.
Crossref

Fray BS, Holler MJ (1998). Tax compliance policy reconsidered. Homo Economics 15:27-44.

Ho D, Ho DC, Young A (2013). A study of the impact of culture on tax compliance in China. International Tax Journal 39:33. 

Jackson B, Milliron C (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature 5(1):125-165.

James S, Svetalekth T, Wright B (2006). Tax officials' attitudes and perceptions: performance indicators and the efficiency of tax collection.

Manaf A, Aziah N, Hasseldine J, Hodges R (2005). The Determinants of Malaysian Land Taxpayers' Compliance Attitudes. eJTR 3:206.

Mann AJ, Smith R (1988). Tax attitudes and tax evasion in Puerto Rico: A survey of upper income professionals. Journal of Economic Development 13(1):121-141.

Marti LO, Wanjohi MS, Magutu O (2010). Taxpayers' attitudes and tax compliance behaviour in Kenya. African Journal of Business and Management 1:112-122.

Milliron VC (1986). Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature 5:125-165.

Murphy K (2004). An examination of taxpayers' attitudes towards the Australian tax system: Findings from a survey of tax scheme investors. 
Crossref

Oberholzer R (2008). Attitudes of South African taxpayers towards taxation: A pilot study. 

Terkper T (2003). Managing small and medium taxpayers: Tax administration view point. Tax Notes International 13:211-234.