Asiyanbi, H. B. ., Fadahunsi, O. A. ., Osinuga, T. ., & Raji, O. A. . (2025). The financial effects of Nigeria’s new tax regime on small and medium businesses: prospects and challenges. Journal of Global Economics and Business, 6(20), 39–51. https://doi.org/10.58934/jgeb.v6i20.308