Obizuo, C. J., J. U. Ihendinihu, Q. U. Chigbo, O. E. Alpheaus, and C. C. Okoro. “Machine Learning Algorithms for Detecting Tax Fraud: Application and Challenges in Nigeria”. JORMASS | Journal of Research in Management and Social Sciences, vol. 11, no. 2, Dec. 2025, pp. 173-82, https://jormass.com/journal/index.php/jormass/article/view/99.