Muya, T. K. ., Olweny, T. ., & Koske, N. . (2025). Electronic Filing and VAT Compliance among Small and Medium-Sized Enterprises in Eldoret, Kenya: Empirical Evidence and Policy Implications. Journal of Finance and Accounting, 5(10), 23–29. https://doi.org/10.70619/vol5iss10pp23-29-682