DR. MANOJ K. SAHOO; DR. SRIRAM DIVI; MINERVA SAHOO. Towards Simplified Compliance and Dispute Resolution: A Critical Review of Tax Reforms for Small Businesses in India. Enterprise Development and Microfinance, [S. l.], v. 36, n. 1s, p. 1–16, 2026. Disponível em: https://papjournals.com/index.php/edm/article/view/751. Acesso em: 6 jun. 2026.