IGBINOVIA, IKPONMWOSA MICHAEL, and IMAS IYOHA AGBONRHA-OGHOYE , translators. “DIRECT TAXES AND INCOME REDISTRIBUTION IN NIGERIA”. ANAN Journal of Accounting, vol. 12, no. 2, Dec. 2023, pp. 15-39, https://doi.org/10.70518/ajoa.v12i2.02.