Srithaworn, W., and A. . Sriprasert. “The Taxpayer Behaviors and Factors Affecting SMEs Corporate Income Taxpayer Behaviors: Perspectives of Accountants and Revenue Officers”. Journal of Accountancy and Management, vol. 13, no. 2, June 2021, pp. 1-25, https://so02.tci-thaijo.org/index.php/mbs/article/view/248547.