LUBUA, E. W. . Influencing Tax Compliance in SMEs through the Use of ICTs. International Journal of Learning, Teaching and Educational Research, [S. l.], v. 2, n. 1, p. 80–90, 2014. Disponível em: http://www.ijlter.myres.net/index.php/ijlter/article/view/1215. Acesso em: 31 may. 2026.