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3DUBIN, J.A. & WILDE, L.L., 1998, An Empirical Analysis of Federal Income Tax Auditing and Compliance, National Tax Journal, 41.
4TYLER, T., 1998, The Psychology of Legitimacy: a Relational Perspective Son Voluntary Deference to Authorities, Personality and Social Psychology Review, 2.
5审计署2009年第9号审计公告.
6WITTE, 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.
7《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.
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