1. Ж.Эрдэнэбулган нар, Өршөөлийн хуулиудад хийсэн дүн шинжилгээ бодлогын судалгааны тайлан, УБ 2019, Нээлттэй нийгэм форум.

2. 国税徴収法　昭和三十四年法律第百四十七号。

3. 地方税法　昭和二十五年法律第二百二十六号。

4. 国税通則法　昭和三十七年法律第六十六号。 

5. 佐藤義文「滞納処分の執行停止」(『横浜商大論集』第51巻第2号、2018年3月)。

6. Canada income tax act 222(3), 222(4)a.i, 222(4)b.

7. U.S.C 3711(a)3.

8. OECD, Successful Tax Debt Management: Measuring Maturity and Supporting Change (OECD, 2019) Paris.   

9. Inter-American Center of administrations tax (CIAT), German Agency of International Cooperation (GIZ) And Inter-American Development Bank (IDB), Tax handbook Manual on Tax collection and Recover (CIAT, 2016).   

10. Government of Canada, Tax collections limitation period <https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/when-you-money-collections-cra/personal-debt/tax-collections-limitation-period.html>  uploaded January 08 2020, accessed January 23 2023

11. Canada Revenue Agency, Income tax information circular subject: Taxpayer Relief Provisions IC07-1R1, August 18 2017.

12. Executive office of the President of the United States Office of Management and Budget, Circular No. a-129 Policies for Federal Credit Programs and non-tax receivables, <https://fiscal.treasury.gov/files/dms/circ-a129-upd-0113.pdf> uploaded January 2013. 　

13. Bureau of the fiscal service U.S Department of the Treasury, Termination of Collection Action, Write-off Chapter 7 and Close-out/Cancellation of Indebtedness, <https://www.fiscal.treasury.gov/files/dms/chapter7.pdf> uploaded March 2015. 　

14. James Alm, Jay A. Soled, Tax Amnesties, Recidivism, and the Need for Reform, Tulane Economics Working Paper Series 2115, August 2021. 

15. Nur Sayidah1 and Aminullah Assagaf1, Tax Amnesty From The Perspective of a Tax Official, Cogent Business & Management 6(1), August 2019.  

16. Lars P. Feld, Bruno S. Frey, Tax Evasion, Tax Amnesties and the Psychological Tax Contract, International Studies Program Working Paper 07-29, December 2007.