Ebere U. Okolo and  Eunice C. Okpalaojiego and  Chimaobi V. Okolo,  Effect of Multiple Taxation on Investments in Small and Medium Enterprises in Enugu State, Nigeria.   journal   = {International Journal of Economics and Management Engineering}, [online]. World Academy of Science, Engineering and Technology.
    March 2016, vol. 109(1). 378 - 386
    [viewed 18 January 2022]. Available from: https://publications.waset.org/pdf/10004263.