Orie SO. 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. ajcr [Internet]. 2026 Feb. 6 [cited 2026 May 1];13(2):9-17. Available from: http://cirdjournals.com/index.php/ajcr/article/view/1462