@incollection{,
	
					
					
					23683306F59BFC775FDC8B8699B59ADE
				,
	author={{DanielTwesige} and {FaustinGasheja} and {JonasBaryandama} and {UwamahoroAlexis} and {University of Rwanda}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1942738
}

@incollection{b0,
	
	
		,
	title={{Impact of tax administration on government revenue}}
		,
	author={{
			JAbiola
		} and {
			MAsiweh
		}}
		
	
	
		,
	journal={{International Journal of Business and Social Science}}
		
			3
			8
			
			,
	year={2012}
		
	

}

@incollection{b1,
	
	
		,
	title={{Implementing electronic tax filing and payments in Malaysia}}
		,
	author={{
			AAbdul
		} and {
			IIdris
		}}
		
	
	
		,
	journal={{Academic Research International}}
		
			3
			
			,
	year={2012}
		
	

}

@book{b2,
	
	
		,
	title={{Firmlaunches tax-compliant cash register}}
		,
	author={{
			EAgola
		}}
		
		
			,
	year={2010}
		
	

}

@book{b3,
	
	
		,
	title={{E filing of returns: The Chartered Accountant}}
		,
	author={{
			MAgrawal
		}}
		
			,
	year={2006. May 1567-1573}
		
	

}

@book{b4,
	
	
		,
	title={{Application of E-tax system and efficiency in tax administration unpublished dissertation Makerere University}}
		,
	author={{
			JAguti
		}}
		
			,
	year={2011}
			,
	address={Kampala Uganda}
		
	

}

@book{b5,
	
	
		,
	title={{Tax compliance. Working paper}}
		,
	author={{
			HAndreoni
		}}
		
			,
	year={2006}
			,
	address={University of Wisconsin}
		
	

}

@book{b6,
	
	
		,
	title={{Adoption of tax e-filing: A conceptual paper}}
		,
	author={{
			AAnna
		}}
		
		
			,
	year={2009}
		
	

}

@incollection{b7,
	
	
		,
	title={{Factors that affect tax compliance among small and medium in North Central Nigeria}}
		,
	author={{
			OWAtawodi
		} and {
			SAOjeka
		}}
		
	
	
		,
	journal={{International Journal of Business and Management}}
		
			
			,
	year={2012}
		
	

}

@book{b8,
	
	
		,
	title={{Corporation tax administration and revenue performance Uganda Revenue}}
		,
	author={{
			EBaingana
		}}
		
			,
	year={2011}
		
		
			Authority in Eastern Uganda Makerere University
		
	

}

@book{b9,
	
	
		,
	title={{Enhancing transparency in Tax administration in Madagascar and Tanzania. Tanzania: Belfer Centre for Science and International affairs}}
		,
	author={{
			GClive
		}}
		
			,
	year={2011}
		
	

}

@book{b10,
	
	
		,
	author={{
			DRCooper
		} and {
			PSSchindler
		}}
		
		,
	title={{Business research methods}}
				New York
		
			,
	publisher={McGraw-Hill}
			,
	year={2011}
		
	
	,
	note={11th ed}

}

@book{b11,
	
	
		,
	title={{Online declaration tax returns is now the norm, but some still swear by paper returns}}
		,
	author={{
			TDixon
		}}
		45/1289
		
			,
	year={2012}
		
	

}

@incollection{b12,
	
	
		,
	title={{Optimam taxation framework}}
		,
	author={{
			ODonoghue
		} and {
			Ted
		} and {
			MatthewRabin
		}}
		
		
	
	
		,
	journal={{Quarterly Journal of Economics}}
		
			116
			1
			
			,
	year={2006}
		
	

}

@incollection{b13,
	
	
		,
	title={{Impediments of electronic commerce as a tax revenue facilitator}}
		,
	author={{
			JDuke
		}}
	
	
		,
	journal={{International Business Research}}
		
			1
			1
			
			,
	year={2013}
		
	

}

@book{b14,
	
	
		,
	title={{Basics of qualitative research techniques and procedures for developing grounded theory}}
		,
	author={{
			AFellows
		} and {
			YLiu
		}}
		
		
			,
	year={2003}
			,
	publisher={Sage Publications}
			,
	address={London}
		
	

}

@incollection{b15,
	
	
		,
	title={{Acceptance of electronic tax filing}}
		,
	author={{
			JRFu
		} and {
			WChao
		} and {
			CKFarn
		}}
		
		
	
	
		,
	journal={{Information and Management}}
		
			43
			1
			
			,
	year={2006}
		
	

}

@incollection{b16,
	
	
		,
	title={{Tax practitioners and the electronic filing system: an empirical analysis}}
		,
	author={{
			Gideon
		} and {
			Alouis
		}}
		
	
	
		,
	journal={{Academy of Accounting and Financial Studies Journal Morris}}
		
			126
			5
			
			,
	year={2013}
		
	

}

@incollection{b17,
	
	
		,
	title={{The journey of e-filing of income tax returns in India}}
		,
	author={{
			MGupta
		}}
	
	
		,
	journal={{International Journal of Research in Commerce and Management}}
		
			2
			6
			180
			,
	year={2012}
		
	

}

@incollection{b18,
	
	
		,
	title={{Challenges in achieving transparency, simplicity and administering of United States tax code}}
		,
	author={{
			YHoltzman
		}}
	
	
		,
	journal={{Journal of management development}}
		
			126
			5
			
			,
	year={2007}
		
	

}

@incollection{b19,
	
	
		,
	title={{Taxation of e-commerce}}
		,
	author={{
			PHorn
		}}
	
	
		,
	journal={{Journal of American Academy of Business}}
		
			2
			2
			
			,
	year={2013}
		
	

}

@book{b20,
	
	
		,
	title={{VAT refunds. A review of country experience}}
		,
	author={{
			Imf
		}}
		WP/05/218
		
			,
	year={2015}
		
	

}

@incollection{b21,
	
	
		,
	title={{Tax law improvement in Australia and the UK: the need for a strategy for simplification}}
		,
	author={{
			AJames
		} and {
			RSimon
		} and {
			IWallschutzky
		}}
		
		
	
	
		,
	journal={{Fiscal Studies}}
		
			18
			4
			
			,
	year={2007}
		
	

}

@book{b22,
	
	
		,
	author={{
			MKeen
		} and {
			JToro
		} and {
			KBaer
		} and {
			VPerry
		} and {
			JNorregaard
		} and {
			JUeda
		}}
		
		
		
		
		
		,
	title={{Current Challenges in Revenue Mobilization: Improving Tax Compliance. Staff Report}}
				
			,
	year={2015}
			
		
	

}

@book{b23,
	
	
		,
	title={{Conceptual and methodology challenge}}
		,
	author={{
			LKenneth
		}}
		
			,
	year={2005}
			,
	address={Toronto}
		
		
			University of Toronto
		
	

}

@book{b24,
	
	
		,
	title={{Research methodology, methods and techniques}}
		,
	author={{
			CKothari
		}}
		
			,
	year={2006}
			,
	publisher={Willey Eastern Ltd}
			,
	address={New York}
		
	

}

@incollection{b25,
	
	
		,
	title={{Study of taxpayer's perception of adopting a personal tax e filing system in Malaysia}}
		,
	author={{
			SKumar
		} and {
			SGupta
		}}
		
	
	
		,
	journal={{Journal of Internet Banking and Commerce}}
		
			19
			2
			
			,
	year={2008}
		
	

}

@incollection{b26,
	
	
		,
	title={{Developing capacity for tax administration}}
		,
	author={{
			ALand
		}}
	
	
		,
	booktitle={{European Centre for development policy management (ECDPM)}}
				Kigali, Rwanda
		
			,
	year={2004}
		
	

}

@book{b27,
	
	
		,
	title={{Taxation: policy and practice}}
		,
	author={{
			ALymer
		} and {
			LOats
		}}
		
		
			,
	year={2009}
			,
	publisher={Fiscal Publications}
			,
	address={Birmingham}
		
	
	,
	note={16th ed}

}

@incollection{b28,
	
	
		,
	title={{The Effectiveness of electronic tax registers in processing of value added tax returns African}}
		,
	author={{
			OMagutu
		}}
	
	
		,
	journal={{Journal of Business & Management}}
		
			4
			2
			
			,
	year={2010}
		
	

}

@book{b29,
	
	
		,
	title={{A presentation on introduction of electronic fiscal device in Tanzania}}
		,
	author={{
			PMmanda
		}}
		
			,
	year={2014}
			,
	address={Dar es salaam,Tanzania}
		
	

}

@book{b30,
	
	
		,
	title={{Integration of e-learning system into academic programmes in modern universities: A South African Perspective}}
		,
	author={{
			NW BMlitwa
		}}
		
			,
	year={2011}
			
			,
	address={Cape Town}
		
	

}

@incollection{b31,
	
	
		,
	title={{Online declaration tax returns is now the norm, but some still swear by paper returns}}
		,
	author={{
			TDMurray
		}}
	
	
		,
	journal={{Journal}}
		
			2
			3
			
			,
	year={2012. 2012scientifc}
		
	

}

@book{b32,
	
	
		,
	title={{The Influence of electronic filing system on tax compliance and tax collection}}
		,
	author={{
			HMuwonge
		}}
		
			,
	year={2011}
			,
	address={Kampare, Ugunda}
		
		
			unpublished book from Makerere University
		
	

}

@incollection{b33,
	
	
		,
	title={{Challenges of Malawi revenue collection}}
		,
	author={{
			MNawaz
		}}
	
	
		,
	journal={{Interdisciplinary Journal of Contemporary Research In Business}}
		
			3
			1
			
			,
	year={2010}
		
	

}

@book{b34,
	
	
		,
	title={{Survey of benefits and challenges of electronic billing and payments in the Kenya power and lighting company' unpublished dissertation from University of Nairobi library}}
		,
	author={{
			PNchoe
		} and {
			Johnson
		}}
		
		
			,
	year={2003}
			,
	address={Nairobi, Kenya}
		
	

}

@incollection{b35,
	
	
		,
	title={{Effect of electronic tax management system of tax collection in Rwanda: Case study of Rwanda Revenue Authority (RRA)}}
		,
	author={{
			Emmanuel&Ndayisenga
		} and {
			JayaShukla
		}}
		
	
	
		,
	journal={{International journal of Business & management}}
		
			2
			1
			
			,
	year={2016}
		
	

}

@book{b36,
	
	
		,
	title={{Tax competencies, compliance costs and income tax compliance among SMEs in Kenya}}
		,
	author={{
			&Ngotho
		} and {
			Kerongo
		}}
		
		
			,
	year={2014}
			,
	address={Nairobi, Kenya}
		
		
			Jon Kenyatta University
		
	

}

@book{b37,
	
	
		,
	author={{
			TNicholas
		}}
		,
	title={{Taxation in Kenya (Principles and Practices)}}
				Nairobi, Kenya
		
			,
	year={2003}
		
	

}

@book{b38,
	
	
		,
	title={{Forum on tax administration: Guidance and specifications for tax compliance of business and accounting software}}
		,
	author={{
			ANdungu
			
				OECD.
			
		}}
		
			,
	year={2013. 2010}
			40
			,
	address={Paris}
		
	
	,
	note={The effect of internal controls on revenue generation. Nairobi: University of Nairobi}

}

@book{b39,
	
	
		,
	title={{Managing income tax compliance through self-assessment}}
		,
	author={{
			AOkello
		}}
		
			,
	year={2014}
			
		
	
	,
	note={IMF Working Paper}

}

@incollection{b40,
	
	
		,
	title={{Effects of tax audit on revenue generation}}
		,
	author={{
			LMOnoja
		} and {
			HIwarere
		}}
		
	
	
		,
	journal={{Journal of Good Governance and Sustainable development in Africa}}
		
			8
			1
			
			,
	year={2015}
		
	

}

@incollection{b41,
	
	
		,
	title={{Classification of electronic tax services and comparison of tax management systems in the European countries}}
		,
	author={{
			Ozgen
		}}
	
	
		,
	journal={{Journal of Faculty of Economics and Administrative sciences}}
		
			1
			6
			
			,
	year={2012}
		
	

}

@book{b42,
	
	
		,
	title={{Tax revenues as a motor for sustainable development. Paris: Organization for Economic Development and Cooperation}}
		,
	author={{
			GDPaepe
		} and {
			BDickinson
		}}
		
		
			,
	year={2014}
			,
	publisher={OECD}
		
	

}

@book{b43,
	
	
		,
	title={{Psychology and the challenges of life}}
		,
	author={{
			SRathus
		} and {
			JNevid
		}}
		
		
			,
	year={1987}
			,
	publisher={Holt, Rinehart and Winston, Inc}
			,
	address={Forth Worth, TX}
		
	
	,
	note={Forth Edition}

}

@book{b44,
	
	
		,
	title={{Electronic Billing Machines: a boon, not a burden}}
		,
	author={{
			Rra
		}}
		
			,
	year={2014}
			,
	publisher={Fountain Publishers}
			,
	address={Kigali, Rwanda}
		
	

}

@incollection{b45,
	
	
		,
	title={{Tax collection report in Rwanda}}
		
	
	
		,
	booktitle={{Rwanda revenue authority}}
				Kigali, Rwanda
		
			,
	year={2013}
			6
			00P
		
	

}

@book{b46,
	
	
		,
	title={{Tax statistics in Rwanda fiscal year 2015/16}}
		,
	author={{
			Rra
		}}
		
			,
	year={2016}
			,
	address={Kigali, Rwanda}
		
	

}

@book{b47,
	
	
		,
	author={{
			MSaunders
		} and {
			Lewis
		} and {
			AThornhill
		}}
		
		
		,
	title={{Research methods for business student}}
				New York
		
			,
	publisher={Prentice Hall}
			,
	year={2007}
		
	
	,
	note={2th ed}

}

@book{b48,
	
	
		,
	title={{History of taxation}}
		,
	author={{
			DSamson
		}}
		
			,
	year={2012}
			,
	publisher={Kluwer Academic Publishe}
			,
	address={Alabama USA}
		
	

}

@book{b49,
	
	
		,
	title={{Research methods for business. A skill building aapproach}}
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	author={{
			USekaran
		}}
		
			,
	year={2003}
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	publisher={John and Sons, Inc}
			,
	address={New Delhi}
		
	
	,
	note={3rd Ed}

}

@incollection{b50,
	
	
		,
	title={{Optimal taxation and optimal tax systems}}
		,
	author={{
			JSlemrod
		}}
	
	
		,
	journal={{The Journal of Economic Perspectives}}
		
			1
			4
			
			,
	year={2010}
		
	

}

@incollection{b51,
	
	
		,
	title={{Impact of strategic change: Introduction of electronic tax register for enhancement of tax collection at Kenya Revenue Authority}}
		,
	author={{
			MWeru
		}}
	
	
		,
	journal={{Nairobi: International Journal of Social Sciences and Entrepreneurship}}
		
			2
			3
			
			,
	year={2013}
		
	

}

@incollection{b52,
	
	
		,
	title={{The Effect of online tax system on tax compliance among small taxpayers in east of nairobi tax district, Kenya' unpublished dissertation from university of Nairobi Library, Nairobi Kenya 55. Yamane, Taro}}
		,
	author={{
			DWasao
		}}
	
	
		,
	booktitle={{Statistics: An introductory analysis}}
				New York
		
			,
	publisher={Harper and Row}
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	year={2014. 1967}
		
	
	,
	note={2nd Edition}

}