@incollection{,
	
					
					
					5362E5B4C8FA7BDBB82C83B0222F3863
				,
	author={{Jean BoscoHarelimana} and {PatrickGayawira}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1923958
}

@incollection{b0,
	
	
		,
	title={{Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria}}
		,
	author={{
			JFAdebisi
		} and {
			DOGbegi
		}}
		
	
	
		,
	journal={{American Journal of Humanities and Social Sciences}}
		
			1
			3
			
			,
	year={2013}
		
	

}

@book{b1,
	
	
		,
	title={{Understanding attitudes and predicting social behaviour}}
		,
	author={{
			IAjzen
		} and {
			MFishbein
		}}
		
		
			,
	year={1980}
		
	

}

@incollection{b2,
	
	
		,
	title={{An expanded model of taxpayer compliance: Empirical evidence from USA and Hong kong}}
		,
	author={{
			CWChan
		} and {
			CSTroutman
		} and {
			DBryan
		}}
		
		
	
	
		,
	journal={{Journal of International Accounting, Auditing and Taxation}}
		
			9
			2
			
			,
	year={2000}
		
	

}

@book{b3,
	
	
		,
	title={{Practical research methods, a user-friendly guide to mastering research techniques and projects}}
		,
	author={{
			DCDawson
		}}
		
			,
	year={2002}
			,
	publisher={Electric Press}
			,
	address={Delhi, India}
		
	

}

@incollection{b4,
	
	
		,
	title={{Tax knowledge and attitudes towards taxation: A report on a quasi experiment}}
		,
	author={{
			KEriksen
		} and {
			LFallan
		}}
		
	
	
		,
	journal={{Journal of Economic Psychology}}
		
			17
			5
			
			,
	year={1996}
		
	

}

@incollection{b5,
	
	
		,
	title={{Efile history-electronic tax filing in the United States}}
		,
	author={{
			Llc
		}}
	
	
		,
	journal={{Economic and Administrative Series Journal}}
		
			3
			9
			
			,
	year={2016}
		
	

}

@book{b6,
	
	
		,
	title={{VAT Compliance Costs and VAT Evasion of Small and Medium Enterprises (SMEs) Sectors in Bangladesh: Is there a Link}}
		,
	author={{
			NFaridy
		}}
		
			,
	year={2013}
		
		
			Griffith University
		
	

}

@book{b7,
	
	
		,
	title={{Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature}}
		,
	author={{
			CFuest
		} and {
			NRiedel
		}}
		
		
			,
	year={2009}
		
		
			Oxford University for Business Taxation
		
	

}

@incollection{b8,
	
	
		,
	title={{Three views on the ethics of Tax Evasion}}
		,
	author={{
			RWGee
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			1
			2
			
			,
	year={2006}
		
	

}

@incollection{b9,
	
	
		,
	title={{Systems, Processes and Challenges of Public Revenue Collection in Zimbabwe}}
		,
	author={{
			ZGideon
		} and {
			Alouis
		} and {
			M
		}}
		
		
	
	
		,
	journal={{American International Journal of Contemporary Research}}
		
			3
			2
			
			,
	year={2013}
		
	

}

@book{b10,
	
	
		,
	title={{Research in social work: aprimer}}
		,
	author={{
			RMGrinnell
		} and {
			Williams
		} and {
			M
		}}
		
		
		
			,
	year={1990}
			,
	publisher={Illinois: F.E Peacock Publishers,Inc}
		
	

}

@incollection{b11,
	
	
		,
	title={{More tax evasion research required in new millennium}}
		,
	author={{
			JHasseldine
		} and {
			ZLi
		}}
		
	
	
		,
	journal={{Crime, Law and Social Change}}
		
			31
			1
			
			,
	year={1999}
		
	

}

@incollection{b12,
	
	
		,
	title={{Identifying and mitigating taxpayer compliance}}
		,
	author={{
			PHite
		}}
	
	
		,
	journal={{Australian Tax Forum Journal}}
		
			4
			13
			
			,
	year={1997}
		
	

}

@book{b13,
	
	
		,
	title={{Reaping the benefits of Electronic Billing Machines: using data-driven tools to improve VAT compliance. University "Stefan cel Mare}}
		
			,
	year={2017}
			,
	address={Suceava, Romania}
		
	

}

@incollection{b14,
	
	
		,
	title={{Assessment of Challenges Facing the Implementation of Electronic Fiscal Devices (EFDs) in Revenue Collection in Tanzania}}
		,
	author={{
			EJIkasu
		}}
	
	
		,
	journal={{International Journal of Research in Business and Technology}}
		
			5
			3
			
			,
	year={2014}
		
	

}

@book{b15,
	
	
		,
	title={{Obligatory Use of Sales Register Machines council of Ministers Regulations}}
		,
	author={{
			Imf
		}}
		No: 139/2.007
		
			,
	year={2005}
			,
	publisher={International Monetary Fund}
			,
	address={Washington D.C.}
		
	

}

@incollection{b16,
	
	
		,
	title={{Tax compliance, self-assessment and tax administration}}
		,
	author={{
			SJames
		} and {
			Alley
		} and {
			C
		}}
		
		
	
	
		,
	journal={{New Zealand Journal of Taxation Law and Policy}}
		
			5
			1
			
			,
	year={1999}
		
	

}

@book{b17,
	
	
		,
	title={{Tax Laws in Tanzania}}
		,
	author={{
			KJuma
		}}
		
			,
	year={2014}
			,
	publisher={Institute of Certified Public Accountant Tanzania}
		
	

}

@book{b18,
	
	
		,
	title={{An introduction to Research Methodology. Kampala: National Adult Education Association}}
		,
	author={{
			TKakooza
		}}
		
			,
	year={1996}
		
	

}

@book{b19,
	
	
		,
	author={{
			MKeen
		}}
		,
	title={{VAT Attacks. IMF Working Paper WP}}
				
			,
	year={2007}
			7
			
		
	

}

@incollection{b20,
	
	
		,
	title={{}}
	
	
		,
	journal={{Kenya Revenue Authority}}
		
			,
	year={2010}
		
	
	,
	note={Electronic Tax Registers report}

}

@incollection{b21,
	
	
		,
	title={{Taxation and Tax Modernization in Kenya}}
	
	
		,
	journal={{Kenya Revenue Authority}}
		
			,
	year={2006. 2006/07 -2008/09}
		
		
			Institute of Economic Affairs
		
	
	,
	note={: Kenya revenue authority}

}

@incollection{b22,
	
	
		,
	title={{An overview on the fiscalization devices}}
		,
	author={{
			AKumar
		}}
	
	
		,
	journal={{The Accountant Journal}}
		
			4
			10
			
			,
	year={2005}
		
	

}

@book{b23,
	
	
		,
	title={{The influence of the introduction on self-assessment on compliance behaviour of individual taxpayers in Malaysia}}
		,
	author={{
			ECLoo
		}}
		
			,
	year={2006}
		
		
			University of Sydney
		
	
	,
	note={PhD thesis}

}

@incollection{b24,
	
	
		,
	title={{The effect of taxpayer education on voluntary tax compliance}}
		,
	author={{
			CGMachogu
		} and {
			JBAmayi
		}}
		
	
	
		,
	journal={{International Journal of Marketing, Financial Services and Management Research}}
		
			2
			8
			
			,
	year={2013}
		
	

}

@book{b25,
	
	
		,
	title={{Personal income tax noncompliance in Malaysia}}
		,
	author={{
			AMohani
		}}
		
			,
	year={2001}
		
	
	,
	note={Unpublished thesis}

}

@incollection{b26,
	
	
		,
	title={{Introduction of Electronic Tax Registers in Kenya: Seminar at Safari Park Hotel}}
		,
	author={{
			POdeny
		}}
	
	
		,
	journal={{Kenya Revenue Authority}}
		
			,
	year={2004}
		
	

}

@book{b27,
	
	
		,
	title={{FIRS introduces electronic filing of tax returns and online payment of taxes}}
		,
	author={{
			Pwc
		}}
		
			,
	year={2015}
		
	

}

@incollection{b28,
	
	
		,
	title={{A mathematical theory of saving}}
		,
	author={{
			FRamsey
		}}
	
	
		,
	journal={{Economic Journal}}
		
			38
			12
			
			,
	year={1928}
		
	

}

@incollection{b29,
	
	
		,
	title={{The impact of tax fairness dimensions on tax compliance behaviour in an Asian jurisdiction: The case of Hong Kong}}
		,
	author={{
			GRichardson
		}}
	
	
		,
	journal={{International Tax Journal}}
		
			8
			4
			
			,
	year={2006}
		
	

}

@incollection{b30,
	
	
		,
	title={{Development of a framework to identify research gaps from systematic reviews}}
		,
	author={{
			KARobinson
		} and {
			IJSaldanha
		} and {
			NAMckoy
		}}
		
		
	
	
		,
	journal={{Journal of Clinical Epidemiology}}
		
			64
			12
			
			,
	year={2011}
		
	

}

@incollection{b31,
	
	
		,
	title={{Compliance Improvement Plan}}
	
	
		,
	journal={{Rwanda Revenue Authority}}
		
			,
	year={2016. 2016 -2017}
		
	

}

@book{b32,
	
	
		,
	title={{Research Methods for Business Students}}
		,
	author={{
			MSaunders
		}}
		
			,
	year={2003}
			,
	publisher={England Prentice Hall}
		
	
	,
	note={rd Ed}

}

@book{b33,
	
	
		,
	title={{Research methods for business}}
		,
	author={{
			USekaran
		}}
		
			,
	year={2003}
			,
	publisher={John Wiley and Sons}
			,
	address={New York}
		
	
	,
	note={th ed.}

}

@book{b34,
	
	
		,
	title={{Factors influencing Complience to VAT Payment. Unpublished MBA (Corporate Management) dissertation}}
		,
	author={{
			MWSiriak
		}}
		
			,
	year={2010}
		
		
			Mzumbe University
		
	

}

@book{b35,
	
	
		,
	title={{The impact of electronic tax register on value added tax: On the case of Addis Ababa, Ethiopia. Published Msc (Accounting and Finance) dissertation, School of Business and Public Administration}}
		,
	author={{
			YTaye
		}}
		
			,
	year={2011}
		
		
			Addis Ababa University
		
	

}

@incollection{b36,
	
	
		,
	title={{Understanding information technol ogy usage": A test of competing model}}
		,
	author={{
			ATayler
		}}
	
	
		,
	journal={{Information Systems Journal}}
		
			2
			6
			
			,
	year={2006}
		
	

}

@book{b37,
	
	
		,
	title={{Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis}}
		,
	author={{
			BTorgler
		}}
		
			,
	year={2007}
			,
	address={Cheltenham: EE}
		
	

}

@book{b38,
	
	
		,
	title={{The effect of electronic tax register system on the duration of value added tax audit in Kenya}}
		,
	author={{
			NEWanjiku
		}}
		
			,
	year={2011}
		
		
			Master Thesis, and University of Nairobi
		
	

}

@book{b39,
	
	
		,
	author={{
			MGWaweru
		}}
		,
	title={{Tax administration in Kenya; Problems and Prospects. AGM of FKE}}
				
			,
	year={2004}
		
	

}