Emelumba, Peace, Sunday A Effiong, and Okon Ikpe Eyibio. 2026. “Information Technology and Tax Administration in Cross River State, Nigeria: Empirical Evidence from a Quantitative Study”. FUDMA Journal of Accounting and Finance Research [FUJAFR] 4 (2): 203-15. https://doi.org/10.33003/fujafr-2026.v4i2.364.203-215.