1TYLER, T., 1998, The Psychology of Legitimacy: a Relational Perspective on Voluntary Deference to Authorities, Personality and Social Psychology Review, 2.
2DUBIN, J.A. & WILDE, L.L., 1998, An Empirical Analysis of Federal Income Tax Auditing and Compliance, National Tax Journal, 41.
3TYLER, T., 1998, The Psychology of Legitimacy: a Relational Perspective Son Voluntary Deference to Authorities, Personality and Social Psychology Review, 2.
4审计署2009年第9号审计公告.
5WITTE, A.D. & WOODBURY, D.F., 1985, The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax, National Tax Journal, 38.
6《以科学发展观为统领推进税务稽查工作又好又快发展》,《中国税务报》2009年2月20日.
7OECD, OECD Tax Intermediaries Study, Working Paper 5: Risk Management, http://www.oecd.org/dataoecd/59/59/39003865.pdf.
