@incollection{, 6DAC2A6C669A816853FDE1AA2C449C0F , author={{MahdiEsmaeeli} and {MahdiEsmaeeli} and {Payam Noor University, Tehran, Iran}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1252733 } @incollection{b0, , title={{Governance and Development: Issues and the Role of the African Development Bank and other Multilateral Institutions. Abidjan: African Development Bank}} , author={{ AfricanDevelopment Bank }} , journal={{African Development Report}} 2 , year={1993. 1998} , publisher={Oxford University Press} } @book{b1, , title={{Bank Group Policy on Good Governance}} , year={1999} , address={Abidjan} , note={Unpublished report} } @book{b2, , title={{Taxation and Good Governance', University House Lecture and House Dinner}} , author={{ VBraithwaite }} , year={2007. October 10, 2007} } @incollection{b3, , title={{Taxation and State-Building in Developing Countries}} , author={{ DBrautigam }} , booktitle={{Taxation and State-Building in Developing Countries: content and Capacity}} , editor={ DeborahABrautigam MickOdd-Helge Fjeldstad Moore } Cambridge , publisher={Cambridge University Press} , year={2006} } @book{b4, , title={{Taxation and Good governance in a Democracy System', 7th Annual conference of Chartered Institute of Taxation of Nigeria}} , author={{ FEgwaikhide }} , year={2008} , address={Abuja} } @book{b5, , title={{Fiscal Theory and Policy: Selected Essays}} , author={{ AHEkpo }} , year={2005} , publisher={Lagos: Somaprint} } @book{b6, , title={{Justifying Taxes}} , author={{ AJMenendez }} , year={2001} , publisher={Kluwer} , address={Dordrecht} } @book{b7, , title={{Fiscal Systems}} , author={{ RAMusgrave }} , year={1969} , publisher={Yale University Press} , address={New Haven} }