Mohammed S, Garba S, Sani AA, Ibrahim RT, Muhammad YM, Kassim IA. Pay As You Earn (PAYE) Tax as Panacea to Backlog of Gratuities and Pensions of Civil Servants in Nigeria . JAT [Internet]. 2024Jul.24 [cited 2026Oct.7];4(2):19 - 40. Available from: https://journal.jis-institute.org/index.php/jat/article/view/1798