Orie, S. O. “CRITICAL EVALUATION OF NIGERIA’S NEW TAX REFORMS: IMPLICATIONS OF EXCESSIVE BANK TRANSFER CHARGES, AND DOUBLE TAXATION ON CITIZENS EARNINGS AMIDST HARDSHIPS IN NATION’S BELEAGUERED ECONOMY”. Academic Journal of Current Research, vol. 13, no. 2, Feb. 2026, pp. 9-17, http://cirdjournals.com/index.php/ajcr/article/view/1462.