SANI, A. B., and O. E. AJAYI. “MULTIPLE TAXATION, HIGH TAX RATE AND TAX COMPLIANCE: IMPLICATIONS FOR SMES’ GROWTH IN ZAMFARA STATE, NIGERIA”. JOURNAL OF ECONOMICS AND ALLIED RESEARCH, vol. 7, no. 3, Sept. 2022, pp. 180-92, http://jearecons.com/index.php/jearecons/article/view/241.