Mugambi, F. K., and J. M. Wanjohi. “Factors Affecting Implementation of Revenue Collection Systems in County Governments in Kenya, A Case of Meru County”. International Journal For Research In Business, Management And Accounting, vol. 4, no. 3, Sept. 2018, pp. 55-76, https://ijrbma.com/index.php/bma/article/view/714.