Chiamaka, . O. E. ., O. P. . Ifeanyi, N.-C. U. . Esther, U. C. . Nkemdilim, O. S. . Ifeanyichukwu, and D. . Ubochioma. “Effect of Tax Gaps on Emerging Economies: Evidence from Nigerian Economic Development”. Central Asian Journal of Innovations on Tourism Management and Finance, vol. 7, no. 4, Aug. 2026, pp. 219-35, doi:10.51699/cajitmf.v7i4.1359.