ONYIAH, I. A.; ABANI, C. A.; EZEANI, C. C.; UCHE, J. D.; UCHE, H. I. The Digital tax administration in Nigeria: An empirical assessment of the new national e-invoicing regime. International journal of economic perspectives, [S. l.], v. 20, n. 11, p. 1117–1137, 2026. Disponível em: https://ijeponline.lingcure.org/index.php/journal/article/view/1416. Acesso em: 6 nov. 2026.