[16] Zie bv. Cressy, R (2000) ‘Tax, Assistance, Compliance the Performance of the Smaller Business’, een onderzoeksrapport voor de Unie van kleine ondernemingen; en Chittenden F., Michaelas N. Poutziouris P (2000) ‘Small Business Taxation: An Agenda for Growth’, Executive Development Centre, Manchester Business School en NatWest Bank PLC.
[16] Siehe beispielsweise: Cressy, R (2000) „Tax, Assistance, Compliance and the Performance of the Smaller Business“, A Research Report to the Federation of Small Businesses; und Chittenden F., Michaelas N. und Poutziouris P (2000) „Small Business Taxation: An Agenda for Growth“, Executive Development Centre, Manchester Business School and NatWest Bank PLC, S.2.