Abubakar, Abdulkadir, and Bello Usman Baba. “Assessing the Behavioural Intention of Informal Small and Medium Scale Businesses towards Payment of Presumptive Tax in Nigeria”. International Journal of Intellectual Discourse 7, no. 4 (December 31, 2024). Accessed June 30, 2025. https://www.ijidjournal.org/index.php/ijid/article/view/681.