Sakuwaha, D., Munthali and Mwiiya, F. (2026) “A Study on Investigating Factors Influencing Non-Adoption in the Zambia Revenue Authority’s e-Tax Payment: A Case Study of Nakonde Boarder Post”, African Journal of Commercial Studies, 7(2), pp. 1–10. doi:10.59413/ajocs/v7.i2.1.