AKHATOR, Idaehor Karen; 						AKADAKPO, Adefunke Bukola.
 Readiness Assessment of Artificial Intelligence Driven Tax Administration 3.0 in Nigeria.
<strong>NIU Journal of Management Sciences</strong>, [S.l.], v. 12, n. 2, p. 181-190, june 2026.
ISSN 3007-1895.
Available at: &lt;<a href="https://niujournals.ac.ug/ojs/index.php/NIUJMS/article/view/2599" target="_new">https://niujournals.ac.ug/ojs/index.php/NIUJMS/article/view/2599</a>&gt;. Date accessed: 26 july 2026.
doi: <a href="https://doi.org/10.58709/niujms.v12i2.2599">https://doi.org/10.58709/niujms.v12i2.2599</a>.