1. African Development Bank (2011) Domestic resource mobilization for poverty reduction in East Africa: lesson for tax policy and administration. The Knowledge and Information Center (KVRC). African Development Bank, Tunis
2. Alabede OJ (2014) An exploratory analysis of individual taxpayers’ compliance behavior in Nigeria: a study of demographic differences and impact. Int J Account Tax 2(2):39–64
3. Badara MS (2012) The effect of tax audit on tax compliance in Nigeria: a study of Bauchi State Board of internal revenue. J Financ Account 3(4):12–31
4. Baer K, Benon O, Toro JR (2002) Improving large taxpayers’ compliance: a review of country experience. International Monetary Fund, Washington, DC
5. Bird R (2012) Taxation and development: what have we learned from fifty years of research? ICTD Working Paper #1, International Center for Tax and Development, pp 1–16