“Impact of Electronic Billing Machine (EBM) on Vat Compliance Among Small and Medium Sized -Enterprises in Rwanda”, GJMBR, vol. 19, no. G2, pp. 39–58, May 2019, Accessed: Feb. 04, 2026. [Online]. Available: https://testing.journalofbusiness.org/index.php/GJMBR/article/view/2785