Onoja, Emmanuel Eneche, and Ademu Usman Odoma. “Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State”. European Journal of Economics and Business Studies 7, no. 2 (October 8, 2021): 39–59. Accessed November 2, 2025. https://revistia.com/index.php/ejes/article/view/2772.