Effective Tax Administration and Institutionalization of Accounting Systems in Small and Medium Scale Enterprises: Evidence from Nigeria. Journal of Empirical Studies, [S. l.], v. 1, n. 2, p. 85–97, 2014. Disponível em: https://archive.conscientiabeam.com/index.php/66/article/view/2472. Acesso em: 20 sep. 2026.