[Alm, J., & Torgler, B. (2006). Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.00210.1016/j.joep.2005.09.002]Open DOISearch in Google Scholar
[Al-Mamun, A., Entebang, H., Mansor, S. A., Yasser, Q. R., Nathan, T. M., & Rahman, M. A. (2014). The Impact of Demographic Factors on Tax Compliance Attitude and Behavior in Malaysia. Journal of Finance, Accounting and Management, 5(1), 109-124. Retrieved from https://pdfs.semanticscholar.org/675e/b518b4d13c0d8352367999a568c4fc797735.pdf]Search in Google Scholar
[Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860. Retrieved from https://www.jstor.org/stable/2565123]Search in Google Scholar
[Bangladesh Gadget. June, (2015). Retrieved 10 January, 2017 from http://www.nbr.gov.bd/contents/act/24.pdf]Search in Google Scholar
[Bentler, P. M. & Kano, Y. (1990). On the Equivalence of Factors and Components. Multivariate Behavioral Research, 25(1), 67-74. https://doi.org/10.1207/s15327906mbr2501_810.1207/s15327906mbr2501_8]Open DOISearch in Google Scholar
[Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting, 15(1), 13-38. https://doi.org/10.2308/bria.2003.15.1.1310.2308/bria.2003.15.1.13]Open DOISearch in Google Scholar
[Burton, H. A., Karlinsky, S. S., & Blanthorne, C. (2005). Perception of a White-Collar Crime: Tax evasion. The ATA Journal of Legal Tax Research, 3(1), 35-48. https://doi.org/10.2308/jltr.2005.3.1.3510.2308/jltr.2005.3.1.35]Open DOISearch in Google Scholar
[Chan, C. W., Troutman, C. S., & O’Bryan, D. (2000). An Expanded Model of Taxpayer Compliance: Empirical Evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83-103. https://doi.org/10.1016/S1061-9518(00)00027-610.1016/S1061-9518(00)00027-6]Open DOISearch in Google Scholar
[Clotfelter, C. T. (1983). Tax Evasion and Tax Rates: An Analysis of Individual Returns. The Review of Economics and Statistics, 65(3), 363-373. https://doi.org/10.2307/192418110.2307/1924181]Open DOISearch in Google Scholar
[Costello, A.B., & Osborne, J.W. (2005). Best Practices in Exploratory Factor Analysis: Four Recommendations for Getting the Most from your Analysis. Practical Assessment, Research & Evaluation, 10(7), 1-9. Retrieved from https://pareonline.net/pdf/v10n7.pdf]Search in Google Scholar
[Fabrigar, L. R., Wegener, D. T., MacCallum, R. C., & Strahan, E. J. (1999). Evaluating the Use of Exploratory Factor Analysis in Psychological Research. Psychological Methods, 4(3), 272-299. https://doi.org/10.1037//1082-989x.4.3.27210.1037//1082-989x.4.3.272]Open DOISearch in Google Scholar
[Fallan, L. (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach. Journal of Business Ethics, 18(2), 173-184. Retrieved from http://www.jstor.org/stable/2507404410.1023/A:1005711905297]Search in Google Scholar
[Floyd, F. J., & Widaman, K. F. (1995). Factor Analysis in the Development and Refinement of Clinical Assessment Instruments. Psychological Assessment, 7(3), 286-299. https://doi.org/10.1037//1040-3590.7.3.28610.1037/1040-3590.7.3.286]Open DOISearch in Google Scholar
[Gërxhani, K., & Schram, A. (2006). Tax Evasion and Income Source: A Comparative Experimental Study. Journal of Economic Psychology, 27(3), 402-422. https://doi.org/10.1016/j.joep.2005.08.00210.1016/j.joep.2005.08.002]Open DOISearch in Google Scholar
[Groenland, E. A. G., & van Veldhoven, G. M. (1983). Tax Evasion Behavior: A Psychological Framework. Journal of Economic Psychology, 3(2), 129-144. https://doi.org/10.1016/0167-4870(83)90069-710.1016/0167-4870(83)90069-7]Open DOISearch in Google Scholar
[Hair, J., Anderson, R.E., Tatham, R.L. & Black, WC. (1995). Multivariate Data Analysis. 4th ed. New Jersey: Prentice-Hall Inc.]Search in Google Scholar
[Hasan, R. (2014). The Tendency toward Tax Evasion in Bangladesh. World Journal of Social Sciences, 3(3), 149-161. Retrieved from http://www.wjsspapers.com/static/documents/October/2014/12.%20Rashedul.pdf]Search in Google Scholar
[Hasan, R., Mohammad, N., & Alam, M. F. (2017). Tax Compliance in Bangladesh - A Structural Equation Modelling Approach. American Journal of Trade and Policy, 4(1), 15-22. http://dx.doi.org/10.18034/ajtp.v4i1.98010.18034/ajtp.v4i1.980]Open DOISearch in Google Scholar
[Hassan, M. K. (2011). The shadow economy of Bangladesh : Size Estimation and Policy Implications. Transparency International Bangladesh Research Report, 1-21. Retrieved from https://www.ti-bangladesh.org/research/Shadow%20Economy%20Report%20for%20Web%2011%20Jan%2011.pdf]Search in Google Scholar
[Jackson, B. R., & Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems, and Prospects. Journal of Accounting Literature, 5(1), 125-165.]Search in Google Scholar
[James, S., & Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Service, 2(2), 27-42. Retrieved from https://ore.exeter.ac.uk/repository/bitstream/handle/10036/47458/james2.pdf?sequence=1]Search in Google Scholar
[Kaiser, H.F. (1960). The Application of Electronic Computers to Factor Analysis. Educational and Psychological Measurement, 20, 141-151. https://doi.org/10.1177/00131644600200011610.1177/001316446002000116]Open DOISearch in Google Scholar
[Kaiser, H.F. (1970). A Second-Generation Little Jiffy. Psychometrika, 35(4), 401-415. https://doi.org/10.1007/BF0229181710.1007/BF02291817]Open DOISearch in Google Scholar
[Kaiser, H.F. (1974). Little Jiffy, Mark IV. Educational and Psychological Measurement. 34, 111-117. https://doi.org/10.1177/00131644740340011510.1177/001316447403400115]Open DOISearch in Google Scholar
[Kasipillai, J. (2005). A Comprehensive Guide to Malaysian Taxation under Self-Assessment System, 2nd ed., Selangor: McGraw Hill]Search in Google Scholar
[Kasipillai, J., & Jabbar, H.A. (2006). Gender and Ethnicity Differences in Tax Compliance. Asian Academy of Management Journal, 11(2), 73-88. Retrieved from http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf]Search in Google Scholar
[Khlif, H., & Achek, I. (2015). The Determinants of Tax Evasion: a Literature Review. International Journal of Law and Management, 57(5), 486-497. Retrieved from https://www.springer.com/cda/content/document/cda_downloaddocument/9783319324180-c2.pdf?SGWID=0-0-45-1569685-p17993125410.1108/IJLMA-03-2014-0027]Search in Google Scholar
[Kirchler, E., & Maciejovsky, B. (2001). Tax Compliance within the Context of Gain and Loss Situations, Expected and Current Asset Position, and Profession. Journal of Economic Psychology, 22(2), 173-194. https://doi.org/10.1016/S0167-4870(01)00028-910.1016/S0167-4870(01)00028-9]Open DOISearch in Google Scholar
[Kong, F. & Wang, C. (2014). The Determinants of Tax Evasion : A Literature Review. Gdanskie Studia Azji Wschodniej 5, 70-78. Retrieved from http://www.ejournals.eu/pliki/art/3141/]Search in Google Scholar
[Lancaster, S., Rodriguez, B., Lancaster, S. L., Melka, S. E., & Rodriguez, B. F. (2017). A Factor Analytic Comparison of Five Models of PTSD Symptoms, Journal of Anxiety Disorders, 23(2), 269-274. http://doi.org/10.1016/j.janxdis.2008.08.00110.1016/j.janxdis.2008.08.001]Open DOISearch in Google Scholar
[Marshall, R., Smith, M., & Armstrong, R. W. (1997). Self-Assessment and the Tax Audit Lottery: the Australian Experience. Managerial Auditing Journal, 12(1), 9-15. https://doi.org/10.1108/0268690971015595710.1108/02686909710155957]Open DOISearch in Google Scholar
[McBarnet, D. (2001). When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude. Centre for Tax System Integrity (CSTI), The Australian National University. Retrieved from https://openresearch-repository.anu.edu.au/bitstream/1885/41635/2/WP18.pdf]Search in Google Scholar
[McGee, R. W., & Tyler, M. (2006). Tax Evasion and Ethics: a Demographic Study of 33 Countries. Researchgate Publication, 1-20. https://doi.org/10.2139/ssrn.94050510.2139/ssrn.940505]Open DOISearch in Google Scholar
[Muibi, S. O., & Sinbo, O. O. (2013). Macroeconomic Determinants of Tax Revenue in Nigeria (1970-2011), 28(1), 27-35. https://doi.org/10.5829/idosi.wasj.2013.28.01.118910.5829/idosi.wasj.2013.28.01.1189]Open DOISearch in Google Scholar
[Murphy, K. R., & Davidshoter, C. O. (1988). Psychological Testing: Principles and Applications. Englewood Cliffs, NJ: Prentice-Hall.]Search in Google Scholar
[Murphy, R. (2011). The Cost of Tax Abuse: A Briefing Paper on the Cost of Tax Evasion Worldwide. The Tax Justice Network, 1-20. Retrieved from https://www.taxjustice.net/wp-content/uploads/2014/04/Cost-of-Tax-Abuse-TJN-2011.pdf]Search in Google Scholar
[NBR (2018). Revenue Collection up to November, 2017, National Board of Revenue.]Search in Google Scholar
[Obid, S. N. S. (2004). The influence of penalties on taxpayers’ compliance: A comparison of the Theoretical Models. Iium Journal of Economic and Management, 12(1), 1-31. Retrieved from http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/98/81]Search in Google Scholar
[Palil, R. (2010). Tax Knowledge and Tax Compliance Determinants in Self-Assessment System in Malaysia. A Thesis Submitted to The University of Birmingham for the Degree of Doctor of Philosophy, Department of Accounting and Finance Birmingham Business School.]Search in Google Scholar
[Pissarides, C. A., & Weber, G. (1989). An Expenditure-Based Estimate of Britain’s Black Economy. Journal of Public Economics, 39(1), 17-32. https://doi.org/10.1016/0047-2727(89)90052-210.1016/0047-2727(89)90052-2]Open DOISearch in Google Scholar
[Riahi-Belkaoui, A. (2004). Relationship between Tax Compliance Internationally and Selected Determinants of Tax Morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135-143. https://doi.org/10.1016/j.intaccaudtax.2004.09.00110.1016/j.intaccaudtax.2004.09.001]Open DOISearch in Google Scholar
[Richardson, G. (2006). Determinants of Tax Evasion: A Cross-Country Investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150-169. https://doi.org/10.1016/j.intaccaudtax.2006.08.00510.1016/j.intaccaudtax.2006.08.005]Open DOISearch in Google Scholar
[Roberts, M. L (1994). An Experimental Approach to Changing Taxpayers’ Attitudes towards Fairness and Compliance via Television. The Journal of the American Taxation Association, 16(1), 67-86.10.1111/j.1467-9930.1994.tb00115.x]Search in Google Scholar
[Roshidi, M. A., Mustafa, H., & Asri, M. (2007). The Effects of Knowledge on Tax Compliance Behaviors among Malaysian Taxpayers. Business and Information, 4.]Search in Google Scholar
[Saima, U., & Uddin, M. K. (2017). The Relationship between Budget Deficit and Public Debt in Bangladesh: A Vector Error Correction Model (VECM) Approach. Imperial Journal of Interdisciplinary Research, 3(7), 623-628. Retrieved from https://www.onlinejournal.in/IJIRV3I7/103.pdf]Search in Google Scholar
[Sapiei, N. S., & Kasipillai, J. (2013). Impacts of the Self-Assessment System for Corporate Taxpayers. American Journal of Economics, 3(2), 75-81. https://doi.org/10.5923/j.economics.20130302.0310.5923/j.economics.20130302.03]Open DOISearch in Google Scholar
[Sarkar, S., Nodee, M., Musleh, M., & Reza, S. M. S. (2015). VAT reform in Bangladesh : perspectives on Tax Morale. International Journal of Business and Management Study, 2(2), 289-293. Retrieved from https://www.researchgate.net/profile/Mahpara_Nodee/publication/285406363_VAT_Reform_in_Bangladesh_Perspectives_on_Tax_Morale/links/565ded7f08ae1ef9298391aa.pdf]Search in Google Scholar
[Sarker, T. K. (2003). Improving Tax Compliance in Developing Countries via Self-Assessment Systems-What Could Bangladesh Learn from Japan. Asia-Pacific Tax Bulletin, 9(6), 3-34. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.581.8719&rep=rep1&type=pdf]Search in Google Scholar
[Ser, P. C. (2013). Determinants of Tax Non-Compliance in Malaysia (Doctoral dissertation, UTAR).]Search in Google Scholar
[Stevens, J. (2002). Applied Multivariate Statistics for the Social Sciences. Mahwah, NJ: Erlbaum.10.4324/9781410604491]Search in Google Scholar
[Torgler, B. (2003). Tax Morale, Rule-Governed Behaviour and Trust. Constitutional Political Economy, 14(2), 119-140. https://doi.org/10.1023/A:102364362228310.1023/A:1023643622283]Open DOISearch in Google Scholar
[Torgler, B. (2004). Tax Morale in Asian Countries. Journal of Asian Economics, 15(2), 237-266. https://doi.org/10.1016/j.asieco.2004.02.00110.1016/j.asieco.2004.02.001]Open DOISearch in Google Scholar
[Wahlund, R. (1992). Tax Changes and Economic Behavior: The Case of Tax Evasion. Journal of Economic Psychology, 13(4), 657-677. https://doi.org/10.1016/0167-4870(92)90017-210.1016/0167-4870(92)90017-2]Open DOISearch in Google Scholar
[Wenzel, M. (2004). An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, 25(2), 213-228. https://doi.org/10.1016/S0167-4870(02)00168-X10.1016/S0167-4870(02)00168-X]Open DOISearch in Google Scholar
[Witte, A. D., & Woodbury, D. F. (1985). The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the US Individual Income Tax. National Tax Journal, 38(1), 1-13.10.1086/NTJ41791992]Search in Google Scholar
[Young, J. C. (1994). Factors Associated with Noncompliance: Evidence from the Michigan Tax Amnesty Program. The Journal of the American Taxation Association, 16(2), 82-105.]Search in Google Scholar