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  1. 1
    Determinants of petroleum profit tax compliance in Nigeria: The mediating role of tax administration efficiency
    by Ya'U, Abba
    Published 2021
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  2. 2
    Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
    by Ya'u, Abba
    Published 2017
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