Utebor, Emmanuel, and Bolarinwa Lebile. “EXAMINING THE CONFLICT BETWEEN THE FEDERAL AND STATE GOVERNMENTS OF NIGERIA IN THE ADMINISTERATION OF THE VALUE ADDED TAX ACT”. ABUAD Private and Business Law Journal 3, no. 1 (May 14, 2019): 37–54. Accessed December 3, 2024. https://journals.abuad.edu.ng/index.php/apbjl/article/view/509.