IBRAHIM, A. M. .; NEKESA, M. .; TARUS, J. . Moderating Effect of Tax Morale on the Relationship Between Electronic Cargo Tracking Systems (ECTS) and Trade Facilitation in Kenya. Journal of Finance and Accounting, [S. l.], v. 5, n. 7, p. 53–66, 2025. DOI: 10.70619/vol5iss7pp53-66-664. Disponível em: https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/664. Acesso em: 5 dec. 2025.