Gitau, Daniel Ngugi, Robert Odunga, and Collins Kapkiyai. “Tax Complexity, Practitioner Engagement, and Compliance Behaviour: Evidence from Five-Star Hotels in Nairobi County, Kenya”. Journal of Finance and Accounting 5, no. 8 (November 7, 2025): 1–17. Accessed December 5, 2025. https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/667.