Yaslam Aljaaidi, K. S., N. A. Abdul Manaf, and S. S. Karlinsky. “A Descriptive Analysis of Tax Evasion As a Crime in a Least Developed Country: The Case of Yemen”. Journal of Business Management and Accounting, vol. 1, no. 2, Dec. 2011, pp. 23-47, https://e-journal.uum.edu.my/index.php/jbma/article/view/8908.