CLOSING THE TAX GAP: AN ANALYTICS-BASED FRAMEWORK FOR FRAUD-RISK DETECTION AND AUDIT PRIORITIZATION IN STATE AND FEDERAL TAX ADMINISTRATION
Crossref DOI link: https://doi.org/10.30574/wjarr.2026.31.3.2365
Published Online: 2026-09-30
Update policy: https://doi.org/10.30574/wjarr.ourcrossmarkpolicy
Ofoma, Izuchukwu Shedrack