Adawo MA, Ekong CN. The Place of Value Added Tax (VAT) in Revenue Allocation: In Ekpo, A. H. and E. Ubok-Udom (ed) Issues in Fiscal Federalism and Revenue Allocation in Nigeria. Future Publishing, Ibadan, Nigeria. ADI. Published online July 30, 2003:199-230. doi:10.60951/afrischolar-330