Ayodeji B. Owoeye. β€œAn Empirical Investigation of Factors Influencing Tax Awareness Among E-Commerce SMEs in Nigeria. ”. European Economic Letters (EEL) 15, no. 1 (January 22, 2025): 932–943. Accessed August 5, 2026. https://eelet.org.uk/index.php/journal/article/view/2469.