3William Gale. Why are taxes so complicate? [J].The Brookings Review, 1999,17( 1 ) : 36-39.
4Wallsehutzky lan,Gibson Brian.Taxing small business. Australian Accountant, 1994, (3), 64: 214.
5Godwin Micheal. The compliance cost of the United Kingdom tax system [A]. In : Tax Compliance Costs: Measurement and Policy, edited by Cedric Sandford,. Bath, U.K: Fiscal Publications, 1995: 73-100.
6Helena Blazic. Compliance costs of taxation in a transition country: the example of Croatia [J].National Tax Association-Tax Institute of America, 2004, Proceedings of the Annual:383-394.
7J Burkhard Strumpel. The disguised tax burden compliance costs of German businessmen and professionals[J]. National Tax Journal, 1966, 19( 1): 70-79.
8John Huson and Michael Godwin. The compliance costs of collecting tax in the uk:an analysis of PAYE and National Insurance [J]. Journal of Public Economics, 2000,77: 29-44.