Alabede, J. O., Z. Zainol Ariffin, and K. Md Idris. “Tax Compliance and The Moderating Role of Taxpayer’s Financial Condition: A Proposed Model for Nigeria”. Global Business Management Review (GBMR), vol. 2, no. 1, July 2022, pp. 25-47, https://e-journal.uum.edu.my/index.php/gbmr/article/view/16877.