WILSON-OSHILIM, Uduak Deborah; 						INOMWAN, Unuagbon.
 Tax Reforms and Operating Performance among Small and Medium Businesses in Delta State, Nigeria.
<strong>NIU Journal of Management Sciences</strong>, [S.l.], v. 12, n. 3, p. 235-245, sep. 2026.
ISSN 3007-1895.
Available at: &lt;<a href="https://niujournals.ac.ug/ojs/index.php/NIUJMS/article/view/2641" target="_new">https://niujournals.ac.ug/ojs/index.php/NIUJMS/article/view/2641</a>&gt;. Date accessed: 21 sep. 2026.
doi: <a href="https://doi.org/10.58709/niujms.v12i3.2641">https://doi.org/10.58709/niujms.v12i3.2641</a>.