MODERATING EFFECT OF SUBNATIONAL STATUTORY ALLOCATION ON THE RELATIONSHIP BETWEEN TAX REVENUE AND FISCAL SUSTAINABILITY OF NIGERIAN STATES. Journal of Contemporary Issues in Accounting, [S. l.], v. 7, n. 2, p. 164 – 174, 2026. Disponível em: https://journals.unizik.edu.ng/jocia/article/view/8647. Acesso em: 24 aug. 2026.