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2. Eme, O.I., Chukwurah, D.C., Emmanuel, N.I.: An analysis of pros and cons of treasury single account policy in Nigeria. Arab. J. Bus. Manag. Rev. (OMAN Chapter) 5(4), 20 (2015)
3. Ọtunla, J.O.: Introduction of e-Collection of Government Receipts. Federal Treasury Circular, Ref: Nọ TRY A1 & B1/2015/OAGF/CAD/026/V.1/253 (2015)
4. Accountant-General of the Federation (AGF): Guidelines on the Implementation of TSA/e-Collection. Office of the Accountant-General of the Federation (2015)
5. Taiwo, O.: TSA and Taxation (2015).
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