NGUVAVA , H. E., and L. ANATORY. “E-Filing System Determinant of VAT Revenue Collection in Tanzania: A Case of Large Tax Payers. ”. GNOSI: An Interdisciplinary Journal of Human Theory and Praxis, vol. 8, no. 1, Oct. 2025, pp. 130-42, https://gnosijournal.com/index.php/gnosi/article/view/299.