Maingi, M. K. ., D. N. . Koske, and D. T. . Olweny. “The Effect of Legislative Reforms on Consumption Tax Compliance Among Small and Medium Enterprises in Nakuru Town, Kenya”. Journal of Finance and Accounting, vol. 5, no. 3, July 2025, pp. 40-49, doi:10.70619/vol5iss3pp40-49.