DR. SAMUEL OKOYE. Goods and Services Tax and Its Impact on Small and Medium Enterprises. The Sankalpa: International Journal of Management Decisions, [S. l.], v. 12, n. 1, p. 388–392, 2026. Disponível em: https://www.thesankalpa.org/ijmd/article/view/159. Acesso em: 20 feb. 2026.