Ierkwagh, K. and Shima, V.A. 2018. Legislative Efforts at Curbing Tax Avoidance and Tax Evasion in Nigeria: A Legal Infraction. ABUAD Private and Business Law Journal. 2, 1 (Aug. 2018), 66-83. DOI:https://doi.org/10.53982/apblj.2018.0201.04-j.