OLADELE, Odetokun Olukayode et al.
 An Empirical Study of Criminalizing Minor Infractions of Tax Laws in Nigeria: The Need for Negotiated Punishments.
<strong>NIU Journal of Humanities</strong>, [S.l.], v. 7, n. 2, p. 157-168, june 2022.
ISSN 3007-1712.
Available at: &lt;<a href="https://www.kampalajournals.ac.ug/ojs/index.php/niuhums/article/view/1481" target="_new">https://www.kampalajournals.ac.ug/ojs/index.php/niuhums/article/view/1481</a>&gt;. Date accessed: 06 apr. 2026.
doi: <a href="https://doi.org/10.58709/niujhu.v7i2.1481">https://doi.org/10.58709/niujhu.v7i2.1481</a>.