URN:NBN:SI:doc-3EYWGFK72026Adebanjo, SeunOjedokun, Olatunji Daudadocuments/doc/3/URN_NBN_SI_doc-3EYWGFK7_001.pdfdocuments/doc/3/URN_NBN_SI_doc-3EYWGFK7_001.txt28articleiss. 3, article 1str. 176-19110.15458/2335-4216.13742335-4216289740547URN:NBN:SI:doc-3EYWGFK7engEkonomska fakultetaEconomic and business reviewBY-NC-NDdavkilegislationNigeriaNigerijataxeszakonodajaNigeria's 2025 Tax Act in comparative perspectivetax rates, compliance, and fiscal space with econometric and machine-learning evidence from Nigeria, South Africa, the United Kingdom, and the United States