Kirwa, D. K. ., Githaiga, D. N. . and Odunga, D. R. . (2024) “Probability of Detection and Value Added Tax Compliance among Small and Medium Enterprises in Westlands Sub County, Nairobi, Kenya: Moderating Effect of Tax Service Quality”, Journal of Finance and Accounting, 4(7), pp. 1–11. doi: 10.70619/vol4iss7pp1-11.