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Carnes, G.A., & Englebrecht, T.D. (1993), “An experimental investigation of the effectof governmentally imposed sanctions and taxpayers’ attitudes on tax compliance”, Paperpresented at American Accounting Association Annual Meeting, Washiongton, D.C.Christensen, A. L., Weihrich, S.G. & Gerbing, M. D.(1994), “ The Impact of Educationon Perceptions of Tax Fairness”, Advances in Taxation, Vol 6 pp 63-94Christensen, A. L. & Weihrich, S.G. (1996), Tax Fairness: Different Roles, DifferentPerspectives, Advances in Taxation, Vol 8 pp 27-61Collins, J. H., V. C. Milliron & Daniel.R. Toy. (1992), “Determinants of TaxCompliance: A Contingency Approach” The Journal of the American TaxationAssociation, Fall, pp. 1-29Cowell, F.A. (1992), “Tax evasion and equity”, Journal of Economic Psychology, Vol 13pp. 165-196Cuccia, A.D. (1994), “The effects of increased sanctions on paid tax preparers;integrating economic and psychological factor” Journal of the American TaxationAssociation, Vol 16 No. 1, pp. 41-66Devos, K. (2001), “Measuring and Analysing Deterrence in Taxpayer ComplianceResearch”, Journal of Australian Taxation, pp. 182-219Dubin,J.A. & L.L.Wilde (1988) “An Empirical Analysis of Federal Income TaxAuditing And Compliance”, National Tax Journal, Vol 41, pp. 61-74Economic Report 2007/2008- The Federal Government Budget Official website of thetreasury http://www.treasury.gov.my (accessed 21/03/2008)87

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