Macclugard Ine-Tonbarapa Ph.D, Maccarthy, and Nnah, Lazbery Ph.D. “DIGITAL TAXATION AND TAX REVENUE IN NIGERIA”. BW Academic Journal (November 6, 2024). Accessed June 13, 2026. https://www.bwjournal.org/index.php/bsjournal/article/view/2437.