MWIRIGI, P. M.; CHELOGOI , S. K.; BAIMWERA , B. The Moderating Effect of Digital Tax Systems on the Relationship Between Sociological Attributes and Tax Compliance Among Micro, Small and Medium Enterprises: Evidence from Kenya. Journal of Business, Economics and Management Research Studies, [S. l.], v. 3, n. 1, p. 12–32, 2025. DOI: 10.69897/jobemrs.v3i1.180. Disponível em: https://blueprintacademicpublishers.com/index.php/JOBEMRS/article/view/180. Acesso em: 15 apr. 2026.