PROF. OCHENI. Empirical Analysis of Indirect Taxation and Economic Development of Nigeria. International Journal of Management Studies (IJMS), [S. l.], v. 5, n. 3(8), p. 18–23, 2021. Disponível em: https://www.researchersworld.com/index.php/ijms/article/view/2080. Acesso em: 15 feb. 2026.