J. B. D. Cruz, E. J. S. Domingo, N. G. Dungca, A. M. F. Francisco, M. D. Gonzales, and J. B. Cruz, “Strategies of Local Government Units (LGUs) to improve Business Tax Collections during the Covid-19 Pandemic”, ijaems, vol. 7, no. 8, Aug. 2021, Accessed: Dec. 05, 2024. [Online]. Available: https://journal-repository.com/index.php/ijaems/article/view/4014