1. Abdel Ghafour, H.: The relationship between the taxpayer and the tax administration and its impact on collection. Tax disputes major, Faculty of Graduate Studies, An-Najah University, Nablus – Palestine (2006)
2. Abdel Latif, M.: The effect of applying the billing system in reducing tax evasion from the tax auditor perspective in Jordan, master’s thesis, Zarqa Private University – Jordan (2022)
3. Abu Naga, A.: The role of corporate governance in reducing tax evasion from tax auditor perspective in Jordan, a field study, master thesis, Jerash University (2015)
4. Al-Hemony, S.: Strategic planning for the income tax and its relationship to expanding the tax base, Hebron University – Palestine (2017)
5. Al-Rahahleh, Q.: The impact of electronic tax auditing in reducing tax evasion from income and sales tax auditors perspective in Jordan, Amman Arab University – Jordan (2017)