WASET
    J. T. Manhire,  Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis.   journal   = {International Journal of Law and Political Sciences}, [online]. World Academy of Science, Engineering and Technology.
    September 2018, vol. 142(10). 1428 - 1438
    [viewed 26 April 2024]. Available from: https://publications.waset.org/pdf/10009708.