ALIYU, Umar. Regulatory changes and their Impact on Tax compliance: An overview of Finance Act 2023. FUDMA Journal of Accounting and Finance Research [FUJAFR], [S. l.], v. 2, n. 4, p. 11–16, 2024. DOI: 10.33003/fujafr-2024.v2i4.121.11-16. Disponível em: https://www.fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/121. Acesso em: 1 apr. 2026.