Emelumba, Peace, Sunday A Effiong, and Okon Ikpe Eyibio. “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, no. 2 (June 23, 2026): 203–215. Accessed June 24, 2026. https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/364.