5107-1711 : TAX REFORMS, DIGITALISATION AND GOVERNMENT REVENUE IN NIGERIA

CERTIFICATION FOR PEER REVIEW        We are pleased to declare, confirm and certify that  Prof.Corneliu Buzduga Stefan cel Mare University, Romania offered substantial, important, line by line peer review with several comments, important remarks and hints for the article: Title: TAX REFORMS, DIGITALISATION AND GOVERNMENT REVENUE IN NIGERIA, ID Number: 5107-1711 for the Journal:  WSEAS Transactions on Business and Economics The Editor-in-Chief of the journal would like to thank you also for your many thoughtful comments, important remarks, hints, questions, and in general for your really great effort for reviewing this manuscript. Your judgement has helped the Journals and the WSEAS. The strict peer review of all the papers is really very important for us for maintaining the quality of publications as well as the academic integrity of the journal and of the WSEAS publisher. You can post this Certification on the Web, Social Media, Your Website, Blog etc and you can forward it to your dean. Save a copy of this Certification in your records also for further usage. This is especially useful for young scholars.       Dr. Anna Papadimitriou WSEAS Publications www.wseas.com WSEAS: Athens, Greece / Sofia, Bulgaria / Houston, Texas, USA   Date of the Review: 03/31/2022

Your Review was         Your Name (Use only the standard English Alphabet, do not use extended Latin Alphabets) Corneliu Buzduga Email of the Reviewer (only 1 email please) ******* Your alternative Email (only 1 email please) ******* ID Number of the Paper (the number before the .doc or .docx or .pdf) 5107-1711 Title of the Journal (if you do not remember, select "WSEAS Transactions on Systems") WSEAS Transactions on Business and Economics Title of the Paper TAX REFORMS, DIGITALISATION AND GOVERNMENT REVENUE IN NIGERIA Comments and Remarks (minimum 500 characters) The theme is important. Are the Sessions and their Paragraphs well and clearly written? Which Sessions and which Paragraphs of this paper need extensions and clarifications? Yes. Please, specify Which mathematical equations in the article need clarifications? Which Theorems need clarifications and extensions? Are the mathematical theorems accompanied by the proper numerical examples? Please, specify. Yes is clearly, but rearranges equation in text. What Simulation / Statistics / Experiments / Experimental Analysis in the paper need extension and more clarifications? In which paragraphs? No. Can you check if the Figures and Tables of the article are dully illustrated and presented inside the text? Yes, is ok For Experimental Work. Do you believe that these experiments were really held ? With what Equipment? Where? Are they accompanied with Photos, Tables and other Documentation? Do the authors have the Copyright of the Photos? Yes is really held. Are the References connected with the main text of the article? Are they adequate? Do the authors have References from the last 10 years or do they have obsolete References? Yes, adequate. Do the authors use abbreviations without the necessary explanations? If the authors use the abbreviation GOT, what GOT stands for? No. Date of the Review 03/31/2022 Final Recommendation Accepted After Minor Revision