Oladejo M. O. and Ogundiya S. A. “E-Payment Rate and Tax Evasion Rate: Evidence from Listed Consumer Goods Manufacturing Firms in Nigeria”. Journal of Accounting, Finance, and Contemporary Management Research , vol. 3, no. 1, Sept. 2026, pp. 51-67, https://jafacomar.lautech.edu.ng/index.php/jafacomar/article/view/47.