Ulabor EA, Popoola EKO, Akande OS, Adefulu AA. An Empirical Investigation of Procedural Effect for Tax Administration in Lagos and Osun States of Nigeria. AJSD [Internet]. 2022 Oct. 31 [cited 2025 Apr. 12];14(1&2):245-74. Available from: https://mail.journals.abuad.edu.ng/index.php/ajsd/article/view/125