6Allers,M, Tax Compliance Costs in the Netherlands, in Sandford, Tax Compliance Costs Measurement and Policy, Both [J], Fiscal Publications, 1994. 被引量：1
7Ariff, M., Lob, A. and Talib, A.,Compliance Costs of Corporate Income Taxation in Singapore, Accounting Research Journal, 1995 (8). 被引量：1
