MUNGUASIFIWE, P. .; MBOGELA, C.; KIRIA, J. Unravelling the Effects of Perceived Severity of Penalties on Income Tax Compliance for Tanzanian Small and Medium Enterprises. African Journal of Accounting and Social Science Studies, [S. l.], v. 6, n. 2, 2025. DOI: 10.64717/ajass.v6i2.200. Disponível em: https://journal.tia.ac.tz/index.php/ajass/article/view/200. Acesso em: 30 aug. 2025.