@incollection{, 8D8142FC46B3B5D79585A86D2BB7A02D , author={{Mesele KebedeManaye} and {Wolaita Soddo University, Ethiopia}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1832541 } @incollection{b0, , title={{Towards an Understanding of Inequity}} , author={{ JSAdams }} , journal={{Journal of Abnormal and Social Psychology}} 67 , year={1963} } @incollection{b1, , title={{Fundamental problems of Federal Income Taxation}} , author={{ TSAdams }} , journal={{Quarterly Journal of Economics}} 35 4 , year={1921} } @incollection{b2, , title={{}} , journal={{Administration Review}} 38 5 , publisher={American Society for Public Administration} } @incollection{b3, , title={{The Theory of Planned Behavior}} , author={{ IAjzen }} , journal={{Organizational Behavior and Human Decision Processes}} 50 2 , year={1991} } @book{b4, , title={{Income Tax Evasion: A Theoretical Analysis}} , author={{ MGAllingham } and { ASandmo }} , year={1972} } @incollection{b5, , title={{Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies}} , author={{ JAlm }} , journal={{International Tax Public Finance}} 19 , year={2012} } @incollection{b6, , title={{Culture Differences and Tax Morale in the United States and Europe}} , author={{ JAlm } and { BTorgler }} , journal={{Journal of Economic Psychology}} 27 , year={2006} } @incollection{b7, , title={{Tax Compliance}} , author={{ JAndreoni }} , journal={{Journal of Economic Literature}} 36 , year={1998} } @incollection{b8, , title={{Tax Compliance}} , author={{ JAndreoni } and { BErard } and { JFeinstein }} , journal={{Journal of Economic Literature}} 36 2 , year={1998} } @incollection{b9, , title={{Crime and Punishment: An Economic Approach}} , author={{ GBecker }} , journal={{Journal of Political Economy}} 76 2 , year={1968} } @incollection{b10, , title={{The Effect of Audits and Socioeconomic Variables on Compliance}} , author={{ KHBeron }} , booktitle={{Why People Pay Taxes: Tax Compliance and Enforcement. The University of}} , publisher={Michigan Press} , year={1992} } @book{b11, , title={{Public Finance, 19 th edition}} , author={{ HLBhatia }} , year={1976} , publisher={Vikas Publishing House} , address={New Delhi, India} } @incollection{b12, , title={{Key Issues in Income Tax: Challenges of tax administration and Clotfelter, C. (1983). Tax Evasion and Tax Rates}} , author={{ RMBird N. } and { OOldman N. }} , journal={{Review of Economics and Statistics. Compliance}} , year={1967. 2001} , note={Readings on Taxation in Developing Countries, 14. Brooks. 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Michelsen Institute} , address={Bergen, Norway} } @book{b26, , title={{Taxation and Tax Reforms in Developing Countries: Illustration from sub-Saharan Africa}} , author={{ OFjeldstad } and { LRanker }} , editor={Chr. Michelsen Institute. Hall, INC} , year={2003} , address={Bergen, Norway} } @book{b27, , title={{The Economics of Taxation: Principles, Policy and Practice}} , author={{ SJames } and { CNobes }} , year={2000} } @incollection{b28, , title={{Tax Compliance Policy: An International Comparison and New Evidence on Normative Appeals and Auditing: Unpublished manuscript}} , author={{ SJames }} , journal={{Journal of Public Economics}} 1 , year={2003} } @incollection{b29, , title={{A Study of Tax Evasion Judgements}} , author={{ SEKaplan } and { PM JReckers }} , journal={{National Tax Journal}} 38 1 , year={1985} } @incollection{b30, , title={{An Examination of Tax Reporting Recommendations of Professional Tax Preparers}} , author={{ SEKaplan } and { PM JReckers } and { SGWest } and { JCBoyd }} , journal={{Journal of Economic Psychology}} 9 , year={1988} } @incollection{b31, , title={{Causal Schemata and the Attribution Process}} , author={{ HHKelley }} , booktitle={{Attribution: Perceiving the Causes of Behavior}} , editor={ EEJones } , year={1972} } @book{b32, , title={{}} , author={{ NJMorristown }} , publisher={General Learning Press} } @book{b33, , title={{Of Rule and Revenue}} , author={{ MLevi }} , year={1988} , publisher={University of California Press} , address={Los Angeles, USA} } @incollection{b34, , title={{Income tax avoidance: Evidence from individual tax return}} , author={{ JELong }} , journal={{National Tax Journal}} , year={1987} } @book{b35, , author={{ SBLong } and { JASwingen }} , title={{Taxpayer Compliance: Setting New Agenda for Research. Law and Society Review}} , publisher={Law and Society Association} , year={1991} 25 } @incollection{b36, , title={{Application of the Theory of Planned Behavior to Adolescent Use and Misuse of Alcohol}} , author={{ BCMarcoux } and { JTShope }} , journal={{Health Education Research}} 12 3 , year={1997} } @book{b37, , title={{Using Structural Equation Modeling to Validate the Theory of Planned Behavior as a Model for Predicting Student Cheating. The Review of Higher Education}} , author={{ MJMayhew } and { SMHubbard } and { JFCynthia } and { TSHarding } and { DDCarpenter }} , year={2009} 32 } @book{b38, , title={{Why Do Taxpayers Comply? Past Lessons and Future Directions in Developing a Model of Compliance Behaviour}} , author={{ MMckerchar }} , editor={M. Walpole & C} , year={2001} } @book{b39, , title={{Tax Administration in the 21 st Century}} , author={{ Evans }} , publisher={Prospect Media} , address={St Leonards, NSW} } @book{b40, , title={{The Impact of Complexity Upon Tax Compliance: A Study of Australian Personal Taxpayers. Australian Tax Research Foundation}} , author={{ MMckerchar }} , year={2003a} , address={Sydney} } @book{b41, , title={{Equity Theory: Psychological and Sociological Perspectives}} , author={{ DMMessick } and { KCook }} , year={1983} , publisher={Praeger Publishers} , address={Connecticut} } @book{b42, , title={{Personal income tax noncompliance in Malaysia}} , author={{ AMohani }} , year={2001} , address={Melbourne, Australia} Victoria University , note={Ph.D thesis} } @book{b43, , title={{Estimating the extent of income tax non-compliance in Malaysia and Australia using the gap approach (part II). Tax Nasional, 1 st quarter}} , author={{ AMohani }} , year={2004} } @book{b44, , title={{Income tax proclamation 286}} , year={2002. 2002. 2002} , publisher={Addis Ababa, BSPE} Negarit Gazette } @incollection{b45, , title={{The Political Economy of Taxation}} , author={{ Bspe } and { APeacock } and { FForte }} , journal={{Income Tax Regulation}} 78 , year={2002. 1981} , publisher={St} } @incollection{b46, , title={{}} , journal={{Nordic Political Science Association}} 26 2 , note={Political Studies} } @incollection{b47, , title={{Correlates of tax evasion}} , author={{ TPorcano }} , journal={{Journal of Economic Psychology. Revised. Edition}} , year={1988} , publisher={The John Hopkins Press} } @incollection{b48, , title={{The Theory of Tax Evasion: A Retrospective View}} , author={{ ASandmo }} , journal={{National Tax Journal}} 54 4 , year={2005} } @book{b49, , title={{American Public Finance 4th edition}} , author={{ HarrissShultz }} , year={1949} , publisher={Prentice} , address={New York, USA} } @book{b50, , title={{Designing a tax administration reform strategy: Experiences and guidelines. Working paper}} , author={{ CASilvani }} , year={1997} , publisher={International Monetary Funds} , address={Washington DC} } @incollection{b51, , title={{An empirical test for tax evasion}} , author={{ JSlemrod }} , journal={{The Review of Economics and Statistics}} , year={1985} } @incollection{b52, , title={{Cheating Ourselves: The Economics of Tax Evasion}} , author={{ JSlemrod }} , journal={{Journal of Economic Perspectives}} 21 1 , year={2007} } @incollection{b53, , title={{Tax Avoidance, Evasion and Administration}} , author={{ JSlemrod } and { SYitzhaki }} , booktitle={{Handbook of Public Economics}} , editor={ AJ SAuerbach & M Feldstein } New York , publisher={Elsevier} , year={2002} 3 } @incollection{b54, , title={{Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota}} , author={{ JSlemrod } and { MBlumenthal } and { CChristian }} , journal={{Journal of Public Economics}} 79 3 , year={2001} } @incollection{b55, , title={{Understanding Tax Paying Behavior: A conceptual framework with implications for research}} , author={{ KWSmith } and { KAKinsey }} , journal={{Law and Society Review}} 21 4 , year={1987} , publisher={Law and Society Association} } @book{b56, , author={{ YSong } and { TEYarbrough }} , title={{Tax Ethics and Taxpayer Attitudes: A survey}} , year={1978} , note={Public} } @incollection{b57, , title={{Understanding tax evasion}} , author={{ MASpicer }} , journal={{Public Finance}} , year={1976} } @book{b58, , title={{A behavioral model of income tax evasion}} , author={{ MWSpicer }} , year={1974} , address={Ohio} Ohio State University } @incollection{b59, , title={{Fiscal inequity and tax evasion: An experimental approach}} , author={{ MWSpicer }} , journal={{National Tax Journal}} , year={1980} } @incollection{b60, , title={{Compliance with Rules: Some Social Determinants}} , author={{ JThibaut } and { NFriedland } and { LWalker }} , journal={{Journal of Personality and Social Psychology}} 30 6 , year={1974} } @book{b61, , title={{Sanctions and Social Deviance: The Questions of Deterrence}} , author={{ CTittle }} , year={1980} , publisher={Praeger} , address={Connecticut} } @book{b62, , title={{Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis}} , author={{ BTorgler }} , year={2007} , publisher={Edward Elgar} , address={Cheltenham, UK} } @book{b63, , title={{Moral Commitment to Tax Compliance as Measured by the Development of Moral Reasoning and Attitudes towards the Fairness of the Tax Laws}} , author={{ CSTroutman }} , year={1993} , address={Oklahoma} Oklahoma State University , note={Unpublished Doctoral Dissertation} } @incollection{b64, , title={{Tax changes and economic behavior: The case of tax evasion}} , author={{ RWahlund }} , journal={{Journal of Economic Psychology}} , year={1992} } @incollection{b65, , title={{Taxes and economic behavior: Some interview data on tax evasion in Sweden}} , author={{ KAWärneryd }} , journal={{Journal of Economic Psychology}} , year={1982} } @incollection{b66, , title={{The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers' Identity}} , author={{ MWenzel }} , journal={{Journal of Applied Psychology}} 87 4 , year={2002a} } @book{b67, , title={{Principles of Procedural Fairness in Reminder Letters: A Field Experiment. Centre for Tax System Integrity}} , author={{ MWenzel }} , year={2002b} , address={Canberra} The Australian National University , note={Working Paper} } @incollection{b68, , title={{The social side of sanctions: Personal and social norms as moderators of deterrence}} , author={{ MWenzel }} , journal={{Law and Human Behavior}} , year={2003} } @incollection{b69, , title={{Motivation or Rationalization? Causal Relations between Ethics, Norms and Tax Compliance}} , author={{ MWenzel }} , journal={{Journal of Economic Psychology}} 24 4 , year={2005a} } @incollection{b70, , title={{Misperceptions of Social Norms about Tax Compliance: From Theory to Intervention}} , author={{ MWenzel }} , journal={{Journal of Economic Psychology}} 26 , year={2005b} } @incollection{b71, , title={{A Note on Income Tax Evasion: A Theoretical Analysis}} , author={{ SYitzhaki }} , journal={{Journal of Public Economics}} 3 2 , year={1974} } @incollection{b72, , title={{A Critical Evaluation of the Economic Deterrence Model on Tax Compliance}} , author={{ SYong }} , journal={{The New Zealand Journal of Taxation Law and Policy}} 12 2 , year={2009} }