[1] Abdullah A, Sheikh M, Muhammad H , Mohd N (2014), The role of subjective norms in theory of planned behavior in the context of organic food consumption, British Food Journal.
[2] Abril, T. Waldzus, S.& Collins, E. C. (2020). Validation of the Organizational Justice Scale in a Portuguese context. The Psychologist-Manager Journal, 23(2), 95–115.
[3] Adhiambo O J (2013), Factors affecting Tax Compliance among small scale traders in Nakuru Town, Kenya. Masters’ Degree Dissertation, Kenyatta University, Nairobi
[4] Ahmed, E. and Braithwaite,V. (2005), Understanding small business taxpayers - issues of deterrence, tax morale, fairness and work practice, International Small Business Journal 23(5),539-68.
[5] Alabede, J. O, Zaimah, Z. A & Kamil, M. (2011). Do Financial Condition of Taxpayers’ Restrained Causes of Tax Compliance Behaviour? : Indication from Nigeria, British Journal of Economics, Finance and Management Sciences 109, Vol. 1 (2).
[6] Alabede, J.O. (2014). An exploratory analysis of individual taxpayers compliance behavior in Nigeria. International Journal of Accounting and Taxation, 2 (2), 39- 64.
[7] Alshira'h, Ahmad Farhan; Abdul-Jabbar, Hijattulah (2019) The effect of Tax fairness on sales tax compliance among Jordanian manufacturing SMEs, Academy of Accounting and Financial Studies Journal, 23(2), 1-11
[8] Bijiga G B (2020), Factors Affecting Perception of Taxpayers towards the Seriousness of Tax Evasion in Bale Robe Town Administration, Oromia, Ethiopia, International Journal of Finance and Accounting, 9 (2), 21-30
[9] Collis, J. & Hussey, R. (2009), Business Research: A practical guide for undergraduate and postgraduate students, 3rd edition, New York, Palgrave Macmillan
[10] Cooper, D.R. & Schindler, P.S. (2014). Business Research Methods. (12th ed.). McGraw Hill Education Boston, U.S.A
[11] Creswell J W (2014), Qualitative, Quantitative and Mixed approaches, London Sage Publications.
[12] InasiusFany (2019) Voluntary and enforced tax compliance: Evidence from small and medium-sized enterprises in Indonesia, Advances in Taxation, Emerald Publishing Limited
[13] Hair J F J, Black W, Babin B J and Anderson R E (2006), Mutivariate Data Analysis, Pearson Prentice Hall, London, UK
[14] Hair J F J, Black W, Babin B J and Anderson R E (2010), Mutivariate Data Analysis, Prentice Hall, NY, USA
[15] IMF (2011), Revenue mobilization in developing countries, Policy Paper, prepared by the Fiscal Affairs Department (8 March) Washington DC, International Monetary Fund
[16] Kirchler, E. (2009). The economic psychology of tax behavior. New York, NY: Cambridge
[17] Kothari C (2008), Research Methodology : Methods and Techniques, New Age International Pvt Ltd Publishers.
[18] Magesa A. M (2014), The impact of Tax evasion on revenue collection performance in Tanzania A case of Tanga Tax region, Masters degree Thesis, Mzumbe University, Morogoro, Tanzania.
[19] McKerchar, M. (2010). Design and Conduct of Research in Tax, Law and Accounting. Sydney: Lawbook Co., Thomson Reuters (Professional) Australia Ltd.
[20] Mutatembwa W (2015), The Influence Of Social Norms And Tax System On Tax Compliance. A Case Study Of Small And Medium Taxpayers In Tanga City- Tanzania, Masters Degree Thesis, The Open University of Tanzania, Dar es Salaam
[21] Sekeran U and Bougie J R G (2013), Research Methods for Business: A skill Approach, 5th edition, McGraw-Hill, London
[22] Dikko, Maryam (2016) Establishing Construct Validity and Reliability: Pilot Testing of a Qualitative Interview for Research in Takaful (Islamic Insurance) Qualitative Report 21(3), 521-528
[23] Sikayu, Susan Hydra and Gabriel Puem, Lucy Batchy and Jonathan, Lulu and Enggong, Tina Stephen (2020) Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.]. Journal of Emerging Economies & Islamic Research 8 (1),1-12
[24] Tusubira F N (2018), Tax Compliance by the Small and Medium-sized Corporations: A Case of Uganda, PhD Thesis, University of Exeter, UK
[25] United Republic of Tanzania (URT) Income Tax Act (2004), Government Printer, Dar es Salaam
[26] United Republic of Tanzania. (2002) Small and Medium Enterprises Development Policy. Government Printer, Dar es Salaam, Tanzania.
[27] Wadesango N, Mwandambira N, Mhaka C and Wadesango O (2018), Literature review on the impact of tax knowledge on tax compliance among Small medium enterprises in a developing Country, International Journal of Entrepreneurship 22(4),43-55
[28] Wadesango, Newman; Mutema, A; Mhaka, C; Wadesango, V O.(2018),Tax Compliance of Small and Medium Enterprises through the Self-Assessment System: Issues and Challenges, Academy of Accounting and Financial Studies Journal 22(3),1-15.
[29] Wenzel M (2017) Running Head: Ethics, Norms And Tax Compliance, Motivation or Rationalisation? Causal Relations Between Ethics, Norms and Tax Compliance, Journal of Economic Psychology
[30] Widianto, R (2015), The effect of demographic factors on individual tax compliance in Duren Sawit (East Jarkata Indonesia), Institute of Social Studies, The Hague, The Netherlands
[31] Zikmund W, Babin B J , Carr J. C and Griffin M (2013), Business Research Methods, Google Scholar