Odongo, Z. M., and R. Munene. “Impact of Compliance Costs and Tax Education on Tax Compliance Among Small and Medium-Sized Enterprises (SMEs) in Kisumu County, Kenya”. Journal of Business, Economics and Management Research Studies, vol. 1, no. 2, Sept. 2023, pp. 31-45, doi:10.69897/jobemrs.v1i2.66.