ARIYOOSU, Dauda Adeyemi.
 An Overview of Legal Regulation and Institutional Framework for the Nigerian Tax Policy and Administration.
<strong>NIU Journal of Social Sciences</strong>, [S.l.], v. 2, n. 2, p. 43-55, oct. 2017.
ISSN 3007-1690.
Available at: &lt;<a href="https://niujournals.ac.ug/ojs/index.php/niujoss/article/view/80" target="_new">https://niujournals.ac.ug/ojs/index.php/niujoss/article/view/80</a>&gt;. Date accessed: 16 june 2026.