Ellawule, Abdulhamid, Yusuf Maiwada Bashir, Bala Sulaiman Dalhat, and Naziru Suleiman. “Effect of Tax Incentives on MSMEs’ Tax Compliance in Nigeria”. Journal of Business Management and Accounting 14, no. 2 (July 30, 2024): 339–365. Accessed September 8, 2026. https://e-journal.uum.edu.my/index.php/jbma/article/view/21326.