Samotu, Ismaila Akolapo, Abdulfatai Salawudeen, and Taiwo Razaq Ibrahim. “Value Added Tax (VAT) and Manufacturing Output in Nigeria”. International Journal of Governance and Development Studies (IJOGDES) 11, no. 1 (December 31, 2024): 27–44. Accessed June 7, 2026. https://ijogdes.oauife.edu.ng/index.php/ijogdes/article/view/15.