Mohammed, Sani Damamisau, Abdulsalam Mas’ud, Yusuf Ibrahim Karaye, Muhammad Muhammad Sallau, Aishatu Danjuma Adam, and Bashir Ali Sulaiman. “An Evaluation of Tax Digitalization Efforts by Federal Inland Revenue Service and Their Impacts on Tax Collection 2002-2021”. Journal of Accounting and Taxation 3, no. 2 (July 2, 2023): 105 - 122. Accessed October 8, 2026. https://journal.jis-institute.org/index.php/jat/article/view/1138.