Kwadha, Augustine Odero. Tax penalties, perceived fairness, tax audit, probability of detecti on and income tax compliance among SMEs in Kisumu city, Kenya : by K wadha Augustine Odero. - Kampala, 2013. - xiii, 51 p.: ill. ; 30 cm. Unpublished thesis (M.Sc. ACC & FIN) - Makerere University, 2013. Includes bibliographical references (p.42-44). Subjects--Corporate Names: Makerere University -- Faculty. Subjects--Topical Terms: Small business -- Taxation -- Accounting -- Kisumu -- Kenya. Dewey Class. No.: 336.207