00413nam a22000977a 4500008004100000050002700041100002500068245015200093260005500245300001500300210118b        xxu||||| |||| 00| 0 eng d  aGMB0394b.N93 2017 c.1  aNyareru, James Ogero  aFactors influencing implementation and utilization of electronic tax registers by small and medium enterprises in Nakuru town.cJames Ogero Nyareru  aKabarak, Nakuru, Kenya bKabarak University c2087  a87 leaves