Umanhonlen, Felix Ogbeiyulu, and Rebecca Imade Umanhonlen. “Deterrent Tax Fraud in Nigeria: A Causal Factor and Conceptual Review ”. Journal of Management and Science 10, no. 4 (December 31, 2020): 29-39. Accessed January 19, 2021. http://jms.eleyon.org/index.php/jms/article/view/440.