From Desk Review to Field Verification and the Tax Audit Modality Revenue Paradox in Southwest Nigeria. JAMS [Internet]. 2026 Sep. 2 [cited 2026 Sep. 21];1(2):Page 10-23. Available from: https://jamsjournal.org/JAMS/article/view/from-desk-review-to-field-verification-and-the-tax-audit-modalit