@incollection{,
	
					
					
					2AAB4B39284263842F8DDBAFE1BEE613
				,
	author={{Dr Sazir NsubugaMayanja} and {AkumuntuJoseph} and {Shakira NamutebiMayanja} and {University of Kigali}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2141328
}

@incollection{b0,
	
	
		,
	title={{Exploring the relationship between tax compliance costs and compliance issues in Malaysia}}
		,
	author={{
			AbdulJabbar
		} and {
			HPope
		} and {
			J
		}}
		
		
	
	
		,
	journal={{Journal of Applied Law and Policy}}
		
			1
			1
			
			,
	year={2008}
		
	

}

@book{b1,
	
	
		,
	title={{1776) An Inquiry into the Nature and Causes of the Wealth of Nations}}
		,
	author={{
			AdamSmith
		}}
		
	

}

@incollection{b2,
	
	
		,
	title={{The effect of internal revenue generation on infrastructural development}}
		,
	author={{
			AAAdesoji
		} and {
			FOChike
		}}
		
	
	
		,
	journal={{Journal of Educational and Social Research}}
		
			3
			2
			
			,
	year={2016}
		
	

}

@book{b3,
	
	
		,
	title={{Fiscal Forearms: Taxation as the Lifeblood of the Modern Liberal State}}
		,
	author={{
			AjayKMehrotra
		}}
		
			,
	year={2018}
		
		
			American Bar Foundation Northwestern University Pritzker School of Lawakm,
	abfn.org
		
	

}

@incollection{b4,
	
	
		,
	title={{Factors affecting tax compliance attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa}}
		,
	author={{
			MAli
		} and {
			OFjeldstad
		} and {
			ISjursen
		} and {
			IH
		}}
		
		
		
		
	
	
		,
	journal={{Conference on Economic Development in Africa}}
		
			,
	year={2013. 2013}
		
	
	,
	note={Chrva. Michelsen Institute}

}

@book{b5,
	
	
		,
	title={{Informal sector tax compliance issues and the casualty nexus between taxation and economic growth}}
		,
	author={{
			BAmeyaw
		} and {
			AOppong
		} and {
			LAAbruquah
		} and {
			EAshley
		}}
		
		
		
		
			,
	year={2016}
			,
	publisher={Scientific Research Publishing}
			7
			
		
	

}

@incollection{b6,
	
	
		,
	title={{}}
		,
	author={{
			EAmin
		}}
	
	
		,
	journal={{Social Science Research}}
		
			,
	year={2005}
		
		
			Makerere University Printery
		
	

}

@book{b7,
	
	
		,
	title={{1 Jukka Pirttilä,2 and Caroline Schimanski3 (2019) The tax elasticity of formal work in African Countries}}
		,
	author={{
			AndyMckay
		}}
		
			,
	year={2019}
			69
		
	

}

@incollection{b8,
	
	
		,
	title={{The Taxman Cometh: Behavioural Approaches to Improving Tax Compliance in India}}
		,
	author={{
			AnirudhTagat
		}}
	
	
		,
	journal={{Journal of Behavioral Economics for Policy}}
		
			3
			1
			
			,
	year={2019. 2019}
		
	

}

@incollection{b9,
	
	
		,
	title={{Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria}}
		,
	author={{
			OWAtawodi
		} and {
			SAOjeka
		}}
		
		
	
	
		,
	journal={{International Journal of Business and ManagementVol}}
		
			7
			12
			,
	year={2012}
		
	

}

@book{b10,
	
	
		,
	title={{Research methods by example}}
		,
	editor={Ojochogwu 11. Bakkabulindi, F. E. K.}
		
			,
	year={2004}
			,
	publisher={Makerere University printing press}
		
	

}

@incollection{b11,
	
	
		,
	title={{Formulating and Evaluating Theoretical Frameworks for Career and Technical Education Research}}
		,
	author={{
			WGCamp
		}}
	
	
		,
	journal={{Journal of Vocational Educational Research}}
		
			26
			1
			
			,
	year={2001}
		
	

}

@incollection{b12,
	
	
		,
	title={{Beyond Deterrence: Behavioral Decision Theory and Tax Compliance}}
		,
	author={{
			JCasey
		} and {
			JScholz
		}}
		
		doi:10.2307/ 3053871
	
	
		,
	journal={{Law & Society Review}}
		
			25
			4
			
			,
	year={1991}
		
	

}

@incollection{b13,
	
	
		,
	title={{Bangladeshi Professionals' Tax-Paying Behavior in Convergence with the Principles of Taxation?}}
		,
	author={{
			ChowdhurySamia
		} and {
			Tarannum
		}}
		
	
	
		,
	journal={{Research in World Economy}}
		1923-3981 E- 1923-399X
		
			6
			3
			,
	year={2015}
		
	

}

@incollection{b14,
	
	
		,
	title={{Informal Sector and Tax Compliance in Nigeria-Challenges and Opportunities}}
		10.20448/2001.82.57.69
	
	
		,
	journal={{International Journal of Emerging Trends in Social Sciences}}
		,
	editor={Dekoya, A. Augustine1 Olaoye, A. Samuel2 Lawal, A. Babatunde3}
		2521-3539
		
			8
			2
			
			,
	year={2020. 2020}
		
	

}

@book{b15,
	
	
		,
	title={{Tax Compliance Theory and the Literature. In: Factors Influencing Individual Taxpayer Compliance Behaviour}}
		,
	author={{
			KDevos
		}}
		1007/978-94-007- 7476-6_2
		
		
			,
	year={2014}
			,
	publisher={Springer}
			,
	address={Dordrecht}
		
	

}

@incollection{b16,
	
	
		,
	title={{The Impact of Taxation on Investment and Economic Development in Nigeria}}
		,
	author={{
			GEEdame
		} and {
			WWOkoi
		}}
		
		10.5901/ajis.2014.v3n4p209
		
	
	
		,
	journal={{Academic Journal of Interdisciplinary Studies}}
		
			3
			4
			
			,
	year={2014}
		
	

}

@incollection{b17,
	
	
		,
	title={{Tax Diversity and Tax Integration}}
		,
	author={{
			FedericoBalbiano
		}}
		10.2139/ssrn.3102998
	
	
		,
	journal={{SSRN Electronic Journal}}
		
			,
	year={2018. January 2018}
		
	

}

@book{b18,
	
	
		,
	title={{Measuring Motivation in Low-Stakes Assessments}}
		,
	author={{
			FinnBridgid
		}}
		ETS RR-15- 19
		
			,
	year={2015}
		
	
	,
	note={Research Report}

}

@incollection{b19,
	
	
		,
	title={{Understanding, Selecting, and Integrating a Theoretical Framework in Dissertation Research: Creating the Blueprint for 'House'}}
		,
	author={{
			CGrant
		} and {
			AOsanloo
		}}
		
		10.5929/2014.4.2.9
	
	
		,
	journal={{Administrative Issues Journal: Connecting Education, Practice and Research}}
		
			
			,
	year={2014}
		
	

}

@incollection{b20,
	
	
		,
	title={{The informal economy and its impact on tax revenues and economic growth: The case of Peru}}
		,
	author={{
			BGuillermo
		} and {
			FADeyve
		}}
		
		10.18800/360gestion.201904.006
		
	
	
		,
	booktitle={{360 Revista Deciencias Delagestion}}
				
			,
	year={2019. 1995-2016}
			4
			
		
	

}

@incollection{b21,
	
	
		,
	title={{Validity and Reliability of the Research Instrument; How to Test the Validation of a Questionnaire/Survey in a Research}}
		,
	author={{
			HamedTaherdoost
		}}
		
	
	
		,
	journal={{International Journal of Academic Research in Management (IJARM)}}
		2296-1747
		
			5
			3
			
			,
	year={2016. 2016}
		
	
	,
	note={c Helvetic Editions LTD}

}

@incollection{b22,
	
	
		,
	title={{Informal Income Opportunities and Urban Employment in Ghana}}
		,
	author={{
			KeithHart
		}}
	
	
		,
	journal={{The Journal of Modern African Studies}}
		
			11
			1
			
			,
	year={1973. 1973}
		
	

}

@incollection{b23,
	
	
		,
	title={{Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior}}
		,
	author={{
			HeangBoong Taing&yongjin
		} and {
			Chang
		}}
		
		10.1080/01900692.2020.1728313
		
	
	
		,
	journal={{International Journal of Public Administration}}
		
			,
	year={2020}
		
	

}

@book{b24,
	
	
		,
	title={{Informal Sector and Informal Employment: Overview of Data for}}
		,
	author={{
			JHerrera
		} and {
			MKuepie
		} and {
			CNordman
		} and {
			XOudin
		} and {
			FRoubaud
		}}
		
		
		
		
		
			,
	year={2012}
			10
		
	

}

@incollection{b25,
	
	
		,
	title={{Developing Countries}}
	
	
		,
	booktitle={{Available at www.wiego.org}}
				
	
	,
	note={WIEGO Working Paper}

}

@incollection{b26,
	
	
		,
	title={{Tax morale and institutional theory: a systematic review}}
		,
	author={{
			IAHorodnic
		}}
	
	
		,
	journal={{International Journal of Sociology and Social Policy}}
		
			38
			9
			,
	year={2018. 2002}
		
	
	,
	note={Women and Men in the Informal Economy}

}

@book{b27,
	
	
		,
	title={{SUB-SAHARAN AFRICA RESTARTING THE GROWTH ENGINE WorldEconomic and Financial Surveys Regional Economic Outlook}}
		,
	author={{
			International
		} and {
			Fund
		}}
		
		
			,
	year={2017}
		
	

}

@book{b28,
	
	
		,
	title={{Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income FLORIDA TAX REVIEW VOLUME}}
		,
	author={{
			CliftonFleming
		} and {
			JRobert
		} and {
			JPeroni& Stephen
		} and {
			EShay
		}}
		
		
		
		
			,
	year={2001. 2001}
			5
		
	

}

@book{b29,
	
	
		,
	title={{Productivity and Informality in Rwanda: Evidence from the Food Processing Sector}}
		,
	author={{
			Rukundo JohnsonBosco
		}}
		
		
			,
	year={2015}
		
	

}

@incollection{b30,
	
	
		,
	title={{The Tax Compliance Puzzle: Evidence from Theory and Practice}}
		,
	author={{
			LJohn
		} and {
			Mikesell
		} and {
			Birskyte
		}}
		
		
		10.1080/01900690701221423
		
	
	
		,
	booktitle={{Public Financial Management: Setting the Disciplinary Boundaries Pages 1045-1081 |}}
				
			,
	year={2007. 2007. 24 Jul 2007}
			30
		
	
	,
	note={Published online}

}

@book{b31,
	
	
		,
	title={{Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions, second edition reprinted as Institute of Development Studies Working Paper}}
		,
	author={{
			JoshiAnuradha
		} and {
			WilsonPrichard
		} and {
			ChristopherHeady
		}}
		
		
		
			,
	year={2013. August 2013}
			429
		
	

}

@book{b32,
	
	
		,
	title={{The Research Process}}
		,
	author={{
			MJoppe
		}}
		
		
			,
	year={2004. February 25. 1998}
		
	

}

@incollection{b33,
	
	
		,
	title={{Thresholds, Informality, and Partitions of Compliance}}
		,
	author={{
			RKanbur
		} and {
			MKeen
		}}
		
	
	
		,
	journal={{International Tax Public Finance}}
		
			21
			
			,
	year={2014}
		
	

}

@incollection{b34,
	
	
		,
	title={{Tax and development -Again}}
		,
	author={{
			MKeen
		}}
	
	
		,
	booktitle={{Critical issues in taxation in developing countries}}
				,
	editor={
			GZodrow
			& CFuest
		}
		Cambridge, MA
		
			,
	publisher={MIT Press}
			,
	year={2012}
			
		
	

}

@incollection{b35,
	
	
		,
	title={{Understanding Taxpaying Behavior: A Conceptual Framework with Implications for}}
		,
	author={{
			WKent
		} and {
			KarylASmith
		} and {
			Kinsey
		}}
		
		
	
	
		,
	journal={{Research Law & Society Review}}
		
			21
			4
			
			,
	year={1987. 1987}
		
	

}

@book{b36,
	
	
		,
	author={{
			CRKothari
		}}
		,
	title={{Research Methodology, methods and techniques}}
				India, Jaipur
		
			,
	year={2004}
		
	
	,
	note={New Age International limited publishers}

}

@book{b37,
	
	
		,
	title={{A CONCEPTUAL FRAMEWORK FOR TAX NON-COMPLIANCE STUDIES IN A MUSLIM COUNTRY: A PROPOSED FRAMEWORK FOR THE CASE OF YEMEN, 1IPBJ}}
				,
	editor={
			AliLutfi Hassen
			* & Hijattulah Abdul-JabbarAl-Ttaffi
		}
		
			,
	year={2015. 2015}
			7
			
		
	

}

@incollection{b38,
	
	
		,
	title={{Revisiting the Likert scale: can the fast form approach improve survey research?}}
		,
	author={{
			McleodSonjaAlexander
		} and {
			JeffreyPippin
		} and {
			Wong
		}}
		
		
		10.1504/IJBAF.2011.045019
	
	
		,
	journal={{International Journal of Behavioural Accounting and Finance}}
		
			2
			3/4
			
			,
	year={2011}
		
	

}

@incollection{b39,
	
	
		,
	title={{INCOME TAX EVASION: A THEORETICAL}}
		,
	author={{
			GMichael
		} and {
			AgnarAllingham
		} and {
			Sandmo
		}}
		
		
	
	
		,
	journal={{ANALYSIS Journal of Public Economics}}
		
			1
			
			,
	year={1972. 1972}
			,
	publisher={North -Holland Publishing Company}
		
	

}

@incollection{b40,
	
	
		,
	title={{Taxpayer behaviour: typologies and influence factors}}
		,
	author={{
			NarcisMitu
		} and {
			Eduard
		}}
		
	
	
		,
	journal={{Revista de Stiinte Politice}}
		
			49
			77
			,
	year={2016. 2016}
		
	

}

@incollection{b41,
	
	
		,
	title={{The benefit and sacrifice principles of taxation: A synthesis}}
		,
	author={{
			JNeill
		}}
		10.1007/PL000071690
		
	
	
		,
	journal={{Soc Choice}}
		
			17
			
			,
	year={2000. 2000}
		
	

}

@book{b42,
	
	
		,
	title={{THE PRINCIPLE OF MAXIMUM ADVANTAGE AND THE SIZE OF PUBLIC BUDGET IN NIGERIA PRESENTED BY T}}
		,
	author={{
			TANgerebo-A
		}}
		
		
			,
	year={2010}
		
	

}

@incollection{b43,
	
	
		,
	title={{Tax compliance in a developing country: Understanding taxpayers' compliance decision by their perceptions}}
		,
	author={{
			SKNkundabanyanga
		} and {
			PMvura
		} and {
			DNyamuyonjo
		} and {
			JOpiso
		} and {
			ZNakabuye
		}}
		
		
		
		
		10.1108/JES-03-2016-0061
		
	
	
		,
	journal={{Journal of Economic Studies}}
		
			44
			6
			
			,
	year={2017}
		
	

}

@incollection{b44,
	
	
		,
	title={{Rwanda Poverty Profile report}}
		,
	author={{
			Nisr
		}}
	
	
		,
	booktitle={{Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies}}
				
			,
	year={2014. 2019}
			27
		
	
	,
	note={Sosyoekonomi Journal, Sosyoekonomi Society, issue}

}

@incollection{b45,
	
	
		,
	title={{Perception on justice, trust and tax compliance behavior in Malaysia}}
		,
	author={{
			MohdSellywati Mohd Faizal
		} and {
			RuhanitaRizal Palil
		} and {
			RosiatiMaelah
		} and {
			Ramli
		}}
		
		
		
	
	
		,
	journal={{Kasetsart Journal of Social Sciences}}
		
			38
			3
			
			,
	year={2017. September-December 2017}
		
	

}

@book{b46,
	
	
		,
	author={{
			MShuttleworth
		}}
		
		,
	title={{Internal Consistency Reliability}}
				
			,
	year={2015}
		
	

}

@book{b47,
	
	
		,
	title={{Taxation Handbook (2015) Guide to Taxation in Uganda, A Publication of Uganda Revenue Authority}}
		
	

}

@incollection{b48,
	
	
		,
	title={{Decent Work in the Informal Sector: Latin America}}
		,
	author={{
			JThomas
		}}
	
	
		,
	journal={{London School of Economics}}
		
			,
	year={2002. 2002}
		
	

}

@book{b49,
	
	
		,
	title={{Measuring Efficiency and Productivity of Taxation: A Review of Tax System in Mozambique, Case Studies in Business and Management}}
		,
	author={{
			LeTuan Minh
		}}
		
			,
	year={2016}
			3
		
	

}

@incollection{b50,
	
	
		,
	title={{}}
		,
	author={{
			WilsonPrichard
		} and {
			AnnaCusters
		} and {
			RoelDom
		} and {
			StephenDavenport
		} and {
			MichaelRoscitt
		}}
		
		
		
		
		10.1596/1813-9450-9032
		
	
	
		,
	journal={{Innovations in Tax Compliance: Conceptual Framework}}
		
			,
	year={2019}
		
	

}

@book{b51,
	
	
		,
	title={{FROM REGULATORS TO ENABLERS THE ROLE OF CITY GOVERNMENTS IN ECONOMIC DEVELOPMENT OF GREATER KAMPALA}}
		
		
			,
	year={2017}
		
		
			World Bank Group
		
	

}