SULE, Salihu Enehe; EMENGINI, Steve Emeka; AERNAN, Johnson Emberga. Digitalization of VAT and Tax Evasion Control in Nigeria: An Empirical Analysis. TWIST, United Kingdom, v. 20, n. 4, p. 233–242, 2025. Disponível em: https://twistjournal.net/twist/article/view/953.. Acesso em: 27 nov. 2025.