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ssss1.OECD (2010b). Tax Compliance and Tax Accounting Systems. Forum on Tax Administration: Information Note. April 2010; OECD (2010c). Understanding and Influencing Taxpayers’ Compliance Behaviour. Forum on Tax Administration: Small/Medium Enterprise (SME) Compliance Subgroup. Information Note. November 2010; International Monetary Fund (IMF); ISBN: 9781513550831; ISSN: 1018-5941; European Commission. (2018). Digital Tax Pacage, NOVE. https://nove.eu/wpcontent/uloads/2018/03/NOVE-Note-on-Digital-Taxation.pdf ICAEW. (2016); European Commission (2006). Risk Management Guide for Tax Administrations. The European Commission’s Taxation and Customs Union Directorate General. 1.02, February 2006; European Commission (EC) (2010). Compliance Risk Management. Guide for Tax Administrations. Fiscalis Risk Management Platform Group; European Commission. The Digital Economy and Society Index (DESI). https://ec.europa.eu/digital-single-market/en/desi.

ssss1.HMRC (2007). HMRC Approach to Compliance Risk Management for Large Business. March 2007. [Online]. (URL: http://www.hmrc.gov.uk/lbo/riskupdate.pdf) (Accessed 10 May 2009); AUSTRALIAN TAXATION OFFICE (ATO) (2009) Compliance Program 2008-2009. [Online]; (http://www.ato.gov.au/content/downloads/COR_0015516_CP0809.pdf). IOTA. Digitalization of tax: international perspectives. https://www.icaew.com/en/technical/technology/technology-and-the-profession/digitalisationof-tax-international-perspectives IOTA’s e-book. 2016, etc.