Kuyebi, Favour Orejesuoluwapo, and Cordelia Onyinyechi Omodero. “Value Added Tax and Economic Development: Focus on Human Capital Development”. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice 35, no. 1 (January 2, 2025): 49-82. Accessed January 21, 2025. https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/826.