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<title>International Journal of Law and Management:</title>
<subTitle>Gross turnover assessment and
tax compliance in Uganda’s small
businesses: a deep inquiry on the
certainty of presumptive tax law</subTitle>
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<name type="Personal Name" authority="">
<namePart>Waliya Gwokyalya</namePart>
<role><roleTerm type="text">Primary Author</roleTerm></role>
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<name type="Personal Name" authority="">
<namePart>Ibrahim Mike Okumu</namePart>
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<publisher>EMERALD INSIGHT</publisher>
<dateIssued>2023</dateIssued>
<issuance>monographic</issuance>
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<subject authority=""><topic>Enmeshment theory, Qualitative inquiry</topic></subject>
<subject authority=""><topic>Tax compliance, Small businesses, Certainty</topic></subject>
<subject authority=""><topic>Law on presumptive tax, Gross turnover</topic></subject>
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