Chiamaka, . O. E. .; Ifeanyi, O. P. .; Esther, N.-C. U. .; Nkemdilim, U. C. .; Ifeanyichukwu, O. S. .; Ubochioma, D. . Effect of Tax Gaps on Emerging Economies: Evidence from Nigerian Economic Development. CENT.ASIAN.JOUR.INNOVA.TOUR.MANAGE.FIN 2026, 7, 219-235.