Muhwa, Gideon, and Bernard Omboi. “Imposition of Tax Penalties and Interest and Its Influence on Tax Compliance of Small and Medium-Sized Enterprises in Nairobi County, Kenya”. The University Journal 5, no. 2 (June 7, 2023): 40–50. Accessed April 22, 2026. https://www.journals.daea.or.ke/index.php/tuj/article/view/190.