Oyewumi , Obafemi Rufus, Olatunde Julius Otusanya, and Gbadegesin Babatunde Adeyeye. 2020. “Infrastructural Development and Tax Compliance of Small and Medium Enterprises Owners in Lagos State, Nigeria”. Global Journal of Accounting 6 (1), 12-23. http://gja.unilag.edu.ng/article/view/860.