WILSON-OSHILIM, Uduak; 						OMONHINMIN, Esele.
 Tax Audit Effectiveness and Tax Compliance Behaviour in Benin City, Edo State, Nigeria.
<strong>NIU Journal of Management Sciences</strong>, [S.l.], v. 12, n. 2, p. 117-129, june 2026.
ISSN 3007-1895.
Available at: &lt;<a href="https://niujournals.ac.ug/ojs/index.php/NIUJMS/article/view/2512" target="_new">https://niujournals.ac.ug/ojs/index.php/NIUJMS/article/view/2512</a>&gt;. Date accessed: 04 july 2026.
doi: <a href="https://doi.org/10.58709/niujms.v12i2.2512">https://doi.org/10.58709/niujms.v12i2.2512</a>.