“DEVELOPING A MEASUREMENT SCALE FOR ASSESSING THE EFFICIENCY OF TAX ADMINISTRATION AMONG OIL AND GAS COMPANIES IN NIGERIA”. Malaysian Management Journal 24 (August 30, 2020): 57–76. Accessed November 10, 2025. https://www.educationmalaysia.co.uk/index.php/mmj/article/view/mmj.24.2020.7602.