A. P. Jack-Osimiri, R. O. Ugbe, A. Onuoha, M. Osullivan, and P. U. Jack-Osimiri, “Enforcement of Informal Sector Taxation to Expand Revenue Base in Nigeria: A Review”, Commonw. Law Rev. J., vol. 9, p. 08/12/2023, Feb. 2025, Accessed: Apr. 30, 2026. [Online]. Available: https://journal.thelawbrigade.com/clrj/article/view/561