5Allers,M.(1994),"Tax Compliance Costs in the Netherlands" in Sandford C (ed.) ,Tax Compliance Costs Measurement and Pollcy, Bath. :Fiscal Publlcations.
6Ariff,M ,Loh,A and Talib,A A.(1995),"Compllance Costs of Corporate Income Taxation in Singapore, 1994, " Accounting Research Journal,8,75-87.
7Blumenthal,M and Slemrod,J (1992),"The Compllance Cost of the U S Individual Tax System:A Second Look After Tax Reform",National Tax Journal, 45,185-202.
8Chattopadhyay,S.and DasGupta,A.(2OO2),"The Income Tax Compliance Cost of Indian Corporatlons%National Institute of Public Finance and Policy,New Delhi.
9Matheu,L M and Angel G S (1989),"National Report,Argentina", Studies in International Fiscal Law: Administrative and Compliance Costs of Taxation,Rio De Janeiro International Fiscal Association.
10Sandford,C.(1995),"The Rise and Rise of Tax Compliance Costs," in Sandford C,ed.,Tax Compliance Costs Measurement and Pollcy,Bath: Fiscal Publications.
